Mahaveer Charitable Society v. CIT (2021) 214 TTJ 327 / 63 CCH 379 / (2022) 209 DTR 153 (Jodhpur)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Providing ambulances-Primary and dominant object is to provide medical relief to poor and needy people-Entitle to registration [S. 2(15), 11(4A)]

Allowing the appeal the Tribunal held that primary and dominant object is to provide medical relief to poor and needy people. Recovering certain nominal fees  to meet its operational and administrative expenses  will not disqualify it from being involved in carrying on charitable activities. Entitle to registration.