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Registration u/s 12A cannot be denied to a Trust merely on Ground of Collection of Fee

In Gyaan Vikas Foundation v. CIT (Exemptions), the division bench of the ITAT, Kolkata held that registration under section 12A of the Income Tax Act cannot be denied to a Trust merely on ground it collects fee from the students.

Assessee-Trust conducted vocational training in garment making and designing. The CIT refused to grant registration under section 12A to the assessee by finding that they had received fees from the students undergoing course in garment making and designing.

 Article referred: http://www.taxscan.in/registration-us-12a-cannot-denied-trust-merely-ground-collection-fee-itat-kolkata-read-order/7555/

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