Dismissing the appeal of the revenue the Court held that, Advance the computer communication in India with a view to promote rapid national wide development of sector and to promote the technological growth of the country by holding video conferencing facilities, conferences work shop etc , is charitable in nature is entitle to registration. Followed GSI India v. DCIT ( 2014) 360 ITR 138 (Delhi)(HC).
CIT v. Earnet India ( 2019) 101 taxmnn.com 59 / 260 Taxman 245 (Delhi)(HC) Editorial: SLP is granted to the revenue, CIT v. Earnet India (2019) 260 Taxman 244 (SC)
S. 12AA : Procedure for registration –Trust or institution- Advance the computer communication in India with a view to promote rapid national wide development of sector and to promote the technological growth of the country by holding video conferencing facilities, conferences work shop etc, is charitable in nature – Entitle to registration. [S. 2 (15), 11]