https://www.taxtmi.com/caselaws?id=398171 The Tribunal allowed the appeal and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA to the Council. The Tribunal found that the Council's activities, primarily regulating the nursing profession to ensure proper training and qualifications, qualify as charitable under Section 2(15) as falling under "general public utility." It held that the proviso to Section 2(15) regarding trade, commerce, or business activities does not apply, as the Council's fees are not commercial receipts but cover operational expenses without a profit motive. en-us Tue, 01 Sep 2020 00:00:00 +0530 Mon, 07 Sep 2020 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398171 The Tribunal allowed the appeal and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA to the Council. The Tribunal found that the Council's activities, primarily regulating the nursing profession to ensure proper training and qualifications, qualify as charitable under Section 2(15) as falling under "general public utility." It held that the proviso to Section 2(15) regarding trade, commerce, or business activities does not apply, as the Council's fees are not commercial receipts but cover operational expenses without a profit motive. Case-Laws Income Tax Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398171