Dismissing the appeal of the revenue the Court held that the Tribunal is justified in directing the CIT(E) to grant exemption the respondent which is running of college and educational institutional.
CIT v. Khatu Ji Para Medical Technology Educational & Research Society. (2019) 264 Taxman 300 (P& H) (HC)
S. 12AA : Procedure for registration–Trust or institution-Running of college and educational institutions-Denial of registration is held of be not valid. [S. 10(23C)(vi)]