https://www.taxtmi.com/caselaws?id=70847 Agricultural Produce Market Committees constituted under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 were treated as advancing an object of general public utility because their statutory role was to regulate agricultural marketing, protect agriculturists, and provide market infrastructure such as auctions, grading, weighment, and storage. Their charging of fees did not defeat charitable character where the dominant purpose was not profit-making and any surplus was applied to statutory objects. A description of the Committees as commercial establishments in another statutory context was held irrelevant to charity under the Income-tax Act, and insistence on Charity Commissioner registration was found unsustainable where the institution was created by statute and had produced the relevant notification. On that basis, they were regarded as entitled to registration under sections 12A and 12AA. en-us Fri, 03 Jun 2005 00:00:00 +0530 Wed, 01 May 2024 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70847 Agricultural Produce Market Committees constituted under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 were treated as advancing an object of general public utility because their statutory role was to regulate agricultural marketing, protect agriculturists, and provide market infrastructure such as auctions, grading, weighment, and storage. Their charging of fees did not defeat charitable character where the dominant purpose was not profit-making and any surplus was applied to statutory objects. A description of the Committees as commercial establishments in another statutory context was held irrelevant to charity under the Income-tax Act, and insistence on Charity Commissioner registration was found unsustainable where the institution was created by statute and had produced the relevant notification. On that basis, they were regarded as entitled to registration under sections 12A and 12AA. Case-Laws Income Tax Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70847