The assesse was established by the Ministry of Industry and registered under the Societies Registration Act, 1860 and u/s 12A of the Act. Dismissing the appeal of the revenue the Tribunal held that , the amount received by the assesse as application fees membership fees and fees for organising seminars etc is entitle to exemption .( AY. 2013-14)
Dy.CIT v. Quality Council of India ( 2018) 63 ITR ( Trib) (S.N.) 43 Delhi) ( Trib)
S. 11 : Property held for charitable purposes – Quality control accreditation of organisations -Application fees membership fees and fees for organising seminars-Entitle to exemption[ S. 2(15), 12 ]