https://www.taxtmi.com/caselaws?id=260827 A statutory welfare board constituted to regulate employment and welfare of private security guards was treated as advancing an object of general public utility, so its objects fell within "charitable purpose" under section 2(15). Limiting the benefit of the scheme to registered employers and security guards did not destroy charitable character, because a body serving a defined section of the public can still qualify. At the registration stage, the inquiry was confined to the genuineness of the objects and activities, not ultimate exemption eligibility. The first proviso to section 2(15) was held inapplicable because the Board was implementing a welfare scheme and was not carrying on trade, commerce or business. Registration under section 12A(1)(a) was therefore warranted. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 09 Mar 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260827 A statutory welfare board constituted to regulate employment and welfare of private security guards was treated as advancing an object of general public utility, so its objects fell within "charitable purpose" under section 2(15). Limiting the benefit of the scheme to registered employers and security guards did not destroy charitable character, because a body serving a defined section of the public can still qualify. At the registration stage, the inquiry was confined to the genuineness of the objects and activities, not ultimate exemption eligibility. The first proviso to section 2(15) was held inapplicable because the Board was implementing a welfare scheme and was not carrying on trade, commerce or business. Registration under section 12A(1)(a) was therefore warranted. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260827