Held that the main object of the Trust was only education. Refusal of registration was not justified on the ground of lease hold land and the fee concession. (AY. 2017-18)
Lord Shiva Educational Welfare Society v. CIT (2021) 92 ITR 419 / 208 DTR 250 /( 2022) 194 ITD 159/ 216 TTJ 80 (Amritsar) (Trib.)
S. 12A : Registration-Trust or institution-School-Lease hold land-Fee concession-Commercial activity-Denial of registration was held to be not proper. [S. 2(15), 11, 12AA]