Assessee-trust, established on 31-5-2022 by NSDC, filed an application in Form No. 10AB for registration under section 12AB. Assessee acted as an approved training partner under the National Skill Development Programme of the Ministry of Skill Development and Entrepreneurship, with objectives focused on promoting skill development, employability, entrepreneurship, and public outreach.CIT (E) rejected the application, holding that assessee was merely rendering services and charging 10% management fee, which was commercial in nature. On appeal, the Tribunal held that the activity carried out as mentioned in the trust deed or the activity proposed to be carried out was charitable in nature and hence directed to grant registration under section 12A and consequently grant claim of exemption under section 80G.