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2019 (12) TMI 1181 - AT - Income TaxRegistration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to various persons and the objects also includes preservation of environment, yoga, medical relief and relief of poor. - HELD THAT:- On a perusal of various objects mentioned in the trust deed we agree with the contentions of the ld DR that the assessee has included various type of objects in the object clause. Even though the assessee has shown certain photographs which are placed in the paper book, the same will not prove that the assessee is engaged in the educational activities or any other specific activities as claimed by it. No other material was placed before us in order to compel us to interfere with the order passed by ld CIT(E). Under the set of facts we have no other option but to confirm the order passed by ld CIT(E) - Decided against assessee.
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