ITAT allowed the appellant's appeal and directed grant of...

ITAT allowed the appellant's appeal and directed grant of registration under s.12AB, holding the association's objects fall within "charitable purpose" as defined in s.2(15). The Tribunal found the association was formed to organize, unite and protect the common commercial interests of members engaged in a particular trade, with benefits incidental to the trade rather than conferring private pecuniary gain on specified individuals. Applying established precedent that trade-promoting bodies advancing industry or commerce can satisfy charitable purpose when public utility is served, the bench concluded the appellant's activities are analogous and not confined to private benefit, and therefore eligible for registration under s.12AB.