2023 (3) TMI 990

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..... egistration under Section 12-AA - HC held that expression charitable purpose charity is soul of the expression. Mere trade and commerce in education cannot be said to be a charitable purpose - HELD THAT:- Appellant states that the present appeal has rendered infructuous as the appellant-National Institute of Aeronautical Engineering Educational Society, was subsequently granted benefit under Sec .....

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..... as the appellant-National Institute of Aeronautical Engineering Educational Society, was subsequently granted benefit under Section 10 (23C) of the Income Tax Act, 1961. Further, notices which were issued under Section 148 of the aforesaid Act for reopening were consequently dropped. In view of the statement made, the present appeal is dismissed as infructuous. - - TaxTMI - TMITax - Inc .....

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