https://www.taxtmi.com/caselaws?id=61719 A statutory pollution control board engaged in prevention, control and abatement of pollution was treated as pursuing an object of general public utility because its regulatory functions served public welfare and were not commercial in substance. The proviso to section 2(15) did not apply since the board's licence, consent and testing receipts were incidental regulatory fees, not consideration for trade, commerce or business, and the environmental protection object fell within the charitable framework. Registration under section 12AA(3) could not be withdrawn without a finding that the activities were ingenuine or contrary to the stated objects; absent such findings, cancellation was unsustainable. en-us Fri, 28 Aug 2009 00:00:00 +0530 Mon, 09 Oct 2023 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61719 A statutory pollution control board engaged in prevention, control and abatement of pollution was treated as pursuing an object of general public utility because its regulatory functions served public welfare and were not commercial in substance. The proviso to section 2(15) did not apply since the board's licence, consent and testing receipts were incidental regulatory fees, not consideration for trade, commerce or business, and the environmental protection object fell within the charitable framework. Registration under section 12AA(3) could not be withdrawn without a finding that the activities were ingenuine or contrary to the stated objects; absent such findings, cancellation was unsustainable. Case-Laws Income Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61719