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2019 (1) TMI 1619

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..... l against the Judgment of the Tribunal, raising following question for our consideration:- "Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in not appreciating the fact that employment facilitation as one of the main objects of the applicant company being non charitable/ commercial within the meaning of section 2(15) of the I.T. Act, 1961 and also th .....

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..... n including but not limited to preprimary education, primary education, secondary education, tertiary education, adult education, continuing education, health and related education, training in athletics/sports, vocational and technical education, all education that is critical to the economic, intellectual, physical, spiritual development of an individual, family, community and the nation. (2) .....

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..... we set aside the order of the DIT(Exem.) with a direction to allow registration to the assessee." 3 It can thus be noted that the primary object of the Trust is to conduct work in area of research, studies, training, education, health etc. on a nonprofit basis, only for charitable purposes. 4 The Tribunal examined these object clauses and found that the objects of the Trust were genuine and th .....

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