In the result, the appeal filed by the assessee is allowed
Bench: Shri B. R. Baskaran & Shri Sandeep Gosain
condone the delay and admit the appeal for hearing. 3. The facts relating to the case are set out in brief. The assessee herein is a charitable trust providing educational services. It runs a medical college under the name “M/s Pacific Institute of Medical Science” in Udaipur. The assessee was granted registration u/s 12A of the Act on 05.3.2001, subject