Sec. 11 of Income Tax Act, 1961— Trust - Exemption — Assessee being engaged in safeguarding the rights, privileges and interest of the advocates, its dominating purpose is the advancement of general public utility within the meaning of section 2(15) , as such, genuineness of its activities and object of charitable purpose is proved, thus entitled for registration u/s 12AA and consequent exemption u/s 80G. - BAR COUNCIL OF DELHI V/s CIT - [2020] 183 ITD 852 (ITAT-DELHI)