Allowing the appeal of the assessee the Tribunal held that ; the object of the assesse to impart education in the field of nursing being charitable object is entitle to registration .
Trisha Welfare Society. v. CIT (E) (2018) 168 ITD 207 (Agra) (Trib.)
S. 12AA : Procedure for registration –Trust or institution- Impart education in the field of nursing is entitle to registration [ S .2(15) ]