Dismissing the appeal of the revenue the Court held that, assessee society was constituted by Government for imparting training to various officers /officials involved in criminal justice system with no profit motive at all and whatever funds were generated or received in aid, were utilised for aforesaid public purpose. Entitle for registration. (AY.2010-11)
CIT (E) v. Institute of Correctional Administration (2019) 103 taxmann.com 84 (P&H)(HC) Editorial : SLP of revenue is dismissed , CIT (E) v. Institute of Correctional Administration (2019) 261 Taxman 556 (SC)
S. 12AA : Procedure for registration–Trust or institution- Society imparting training to various officers/officials involved in criminal justice – No profit motive – Entitle for registration. [S. 2(15), 12A]