https://www.taxtmi.com/caselaws?id=241845 An assessee-society seeking registration under section 12AA was held not to qualify as charitable because its citizen-service activities involved charging service fees and user charges beyond statutory fees. Applying the amended section 2(15), the object of general public utility loses charitable character where the activity is in the nature of trade, commerce or business, or consists of services connected with such activity for consideration. On the facts, the society's accounts and expenditure pattern showed commercial operations rather than charitable public utility work, so the refusal of registration was upheld. en-us Mon, 22 Apr 2013 00:00:00 +0530 Thu, 02 Jan 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241845 An assessee-society seeking registration under section 12AA was held not to qualify as charitable because its citizen-service activities involved charging service fees and user charges beyond statutory fees. Applying the amended section 2(15), the object of general public utility loses charitable character where the activity is in the nature of trade, commerce or business, or consists of services connected with such activity for consideration. On the facts, the society's accounts and expenditure pattern showed commercial operations rather than charitable public utility work, so the refusal of registration was upheld. Case-Laws Income Tax Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241845