Shri Baba Balakpuri Dharmarath Aushadhalaya Trust v. CIT(E) (2021) 92 ITR 1 (SN) (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Running Dharmarth Aushadhalaya, Gaushala, Bhandara and carrying out satsang and bhakti lectures-Charitable activity-Entitle for registration. [S. 2(15) 11, 12A]

Held that  running Dharmarth Aushadhalaya, Gaushala, Bhandara and carrying out satsang and bhakti lectures is charitable activity.  Entitle for registration. (AY. 2017-18)