Held that the main object of the Assessee was to develop training and research centres to facilitate skill development to the entire chain of work force engaged at various levels in the garment and textiles industry, organising seminars etc. Denial of registration was held to be not valid.
Clear Training and Research Foundation v. CIT(E) (2021) 92 ITR 28 (SN) (Jaipur)(Trib.)
S. 12AA : Procedure for registration-Promotion of garment Industry-General public utility-Entitle registration. [S. 2(15), 11, 12, 13(8), Companies Act, 2013, S. 8]