Section 12A of the Income Tax Act, 1961 — Trust — Registration of Trust — Assessee's claim was that the predominant activities of the assessee Society are holding of eye camps, yoga classes, celebration of festivals and the receipts arising out of the hiring of premises are incidental receipts and the same are used for advancement of its main objectives but the said facts are not borne out of the records  hence, the matter is set aside to the CIT (E) to decide the same afresh — Poojya Sindhi Panchayat Kanwar Nagar vs. Commissioner of income tax [2020] 203 TTJ (Jaipur) 235