Imparting of nursing education is still charitable even if trust charges a nominal fees for such edu

IT: Where assessee-institution imparting education in field of nursing, claimed registration under section 12AA, in view of fact that assessee was charging nominal fee from students and, moreover, hostel facility run by it for students was only incidental to its main objective, it was to be concluded that assessee's activities were chartiable in nature and, thus, its claim for registration was to be allowed