India HIV / AIDS Alliance v. CIT(E) (2019) 175 ITD 1 / 177 DTR 400/ 200 TTJ 112(Delhi) (Trib.)

S. 12AA : Procedure for registration–Trust or institution- Grants and charging management fees-Medical relief for patients and creating awareness about HIV and AIDS for purpose of its eradication are charitable activities-Entitle to registration. [S. 2(15)]

Medical relief for patients and creating awareness about HIV and AIDS for purpose of its eradication are charitable activities in the form of medical relief. Merely because  the  assessee was a company and  receiving grant and also charging management fee for implementing project on behalf of various organisations would not make the activity  of the assessee as business activity or non charitable.  Denial of registration is held to be not justified. (AY. 2010-11)