Dismissing the appeal of the revenue the Court held that education programme and research work in larger perspective were going to benefit public at large. Accordingly entitled for registration.
CIT(E) v. Anesthesia Society (2019) 260 Taxman 375/ 183 DTR 221 (Raj)(HC)
S. 12A : Registration –Trust or institution- Anaesthesia speciality – Education programme and research work in larger perspective were going to benefit public at large – Entitled for registration [ S.2(15) ]