Home › Income-Tax Act › CIT(E) v. Rural Education & Women Welfare Society, SAS Nagar (2020) 114 taxmann.com 190 (Punj. & Har.) (HC) Editorial: SLP of revenue is dismissed, CIT (E) v. Rural Education & Women Welfare Society, SAS Nagar (2020) 269 Taxman 466 (SC)

CIT(E) v. Rural Education & Women Welfare Society, SAS Nagar (2020) 114 taxmann.com 190 (Punj. & Har.) (HC) Editorial: SLP of revenue is dismissed, CIT (E) v. Rural Education & Women Welfare Society, SAS Nagar (2020) 269 Taxman 466 (SC)

S. 12AA : Procedure for registration-Trust or institution-School-Entire expenditure incurred by assessee was for purposes of school-Denial of registration is held to be not justified. [S.2 (15), 11]

Dismissing the appeal of the revenue the Court held that  the fees received was utilised for the purpose of school  accordingly the order of Tribunal granting  the registration is affirmed.