https://www.taxtmi.com/caselaws?id=260323 The Tribunal allowed the appeal, setting aside the Director of Income-tax (Exemption)'s order and directing the grant of registration to the society under Section 12A of the Income Tax Act. The Tribunal held that the income from consultancy services was incidental to the institution's charitable objectives, emphasizing that the dominant motive was not profit-making but promoting general public utility. The Tribunal applied the Delhi High Court's decision, concluding that the proviso to Section 2(15) did not disqualify the society from charitable status. en-us Wed, 13 May 2015 00:00:00 +0530 Tue, 18 Aug 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260323 The Tribunal allowed the appeal, setting aside the Director of Income-tax (Exemption)'s order and directing the grant of registration to the society under Section 12A of the Income Tax Act. The Tribunal held that the income from consultancy services was incidental to the institution's charitable objectives, emphasizing that the dominant motive was not profit-making but promoting general public utility. The Tribunal applied the Delhi High Court's decision, concluding that the proviso to Section 2(15) did not disqualify the society from charitable status. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260323