Society's public welfare activities vs 'trade or business' u/s2(15); s.12AA registration refusal overturned, registration granted. 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 ...
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Society's public welfare activities vs "trade or business" u/s2(15); s.12AA registration refusal overturned, registration granted.
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 trade, commerce or business attracting the proviso, thereby justifying denial of registration under s. 12AA. The HC held that the activities were directed to public welfare and satisfied charitable purpose, and that the ITAT correctly set aside the tax authority's refusal and directed grant of s. 12AA registration; consequently, registration was to be granted. The SC declined to interfere with the HC's determination and dismissed the SLP, leaving the direction to grant s. 12AA registration undisturbed.
The Court condoned the delay in filing. After hearing the petitioner's submissions and considering the facts of the case, it declined to exercise jurisdiction under Article 136 to disturb the High Court's decision, holding: "we are not inclined to interfere with the impugned judgment and order of the High Court." On that basis, the Special Leave Petition was dismissed. Consequentially, all pending application(s), if any, were disposed of.
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