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2013 (12) TMI 1198 - AT - Income TaxRegistration under section 12A – Held that:- The trust was created to provide opportunities for the students of the Department of Economics, Delhi School of Economics to seek employment - Assessee is charging money for registration and subscription from the enrolled students as well as it is also getting subscription from the companies who coming to the campus for providing employment to the enrolled students - The activities of trust are focused on the students of Delhi School of Economics getting education in the institute - Public at large is neither eligible to become a member nor is provided any benefit of the trust activities, as all its activities are for the members enrolled - The activities cannot be in any manner classified as being charitable in nature - Apart from administrative heads of expenditure, no other expenses were shown to have been incurred on any charitable activity – Decided against assessee.
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