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of <h1>Society's public welfare activities vs 'trade or business' u/s2(15); s.12AA registration refusal overturned, registration granted.</h1> The dominant issue was whether the applicant society's objects and activities constituted 'charitable purpose' under s. 2(15), or were in the nature of ... Grant of registration u/s 12AA - charitable activity or not? - as per CIT (E) that the activities of the trust is in the nature of trade, commerce or business and covered by proviso to Section 2 (15) - as decided by HC [2025 (1) TMI 186 - CHHATTISGARH HIGH COURT] activities of the assessee Society are for charitable purpose for public at large and in that view of the matter, the learned ITAT is absolutely justified in directing the CIT(E) to grant registration under Section 12AA of the IT Act by setting aside the order of the CIT(E), as such, the order impugned passed by the ITAT is in accordance with law. HELD THAT:- Having heard the learned Senior Counsel appearing for the petitioner in the facts obtained in the instant case, we are not inclined to interfere with the impugned judgment and order of the High Court. Hence, the Special Leave Petition stands dismissed. Issues: (i) Whether delay in filing the Special Leave Petition should be condoned; (ii) Whether the Supreme Court should interfere with the impugned judgment and order of the High Court in the Special Leave Petition.Issue (i): Whether delay in filing the Special Leave Petition should be condoned.Conclusion: Delay is condoned.Issue (ii): Whether the Supreme Court should interfere with the impugned judgment and order of the High Court in the Special Leave Petition.Conclusion: The Supreme Court declined to interfere with the High Court's judgment; the Special Leave Petition is dismissed.Final Conclusion: The Supreme Court exercised its discretion not to reopen the High Court's decision and concluded the proceedings before it.
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