Section 12AA Eligibility Confirmed: No Profit Motive in Services, Exempt from Section 2(15) Proviso Impact.

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....Eligibility of registration u/s 12AA - When services are rendered without profit motive, the element of trade, commerce or business disappears from such activities. Therefore, it can be safely construed that the activities of the assessee are not hit by the newly added proviso to Section 2(15) of the Act - AT....