https://www.taxtmi.com/caselaws?id=205919 Registration under section 12A was denied because the entity's dominant activity was commercial land development rather than advancement of an object of general public utility. The statutory charitable purpose test under section 2(15) required the income and activities to be directed to charity, but the authority found that land was acquired and sold at market rates, facilities were charged for, and the overall operation was profit-oriented. Incidental surplus generation did not alter the commercial character of the activity. Precedents cited by the assessee were distinguished on facts, and the entity was treated as outside the charitable category under the Act. en-us Fri, 12 Jun 2009 00:00:00 +0530 Wed, 03 Sep 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205919 Registration under section 12A was denied because the entity's dominant activity was commercial land development rather than advancement of an object of general public utility. The statutory charitable purpose test under section 2(15) required the income and activities to be directed to charity, but the authority found that land was acquired and sold at market rates, facilities were charged for, and the overall operation was profit-oriented. Incidental surplus generation did not alter the commercial character of the activity. Precedents cited by the assessee were distinguished on facts, and the entity was treated as outside the charitable category under the Act. Case-Laws Income Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205919