Dismissing the appeal of the revenue the Court held that primary object of assessee trust was to carry out work in area of research, studies, training, education, health etc. only for charitable purpose within meaning of S.2(15) of the Act. Tribunal is justified in allowing the registration.
CIT(E) v. Pratham Institute for Literacy Education & Vocational Training. (2019) 108 taxmann.com 312 / 265 Taxman 547 (Bom.)(HC) Editorial: SLP of revenue is dismissed , CIT ( E) v. Pratham Institute for Literacy Education & Vocational Training. (2019) 265 Taxman 546 (SC)/ 416 ITR 127 ( St) (SC)
S. 12AA : Procedure for registration–Trust or institution-Object of assessee trust was to conduct work in area of research, studies, training, education, health etc.-Charitable in nature–Entitle to registration. [S. 2(15)]