Indus University. v. ACIT (2018) 169 ITD 609 (Ahd) (Trib.)

S. 12AA : Procedure for registration –Trust or institution-Private University, engaged in imparting education, is eligible for registration . [S.2(15) ]

Private University, engaged in imparting education, is eligible for registration as it was established in furtherance of objects contemplated under Gujarat Private University Act, 2009.