https://www.taxtmi.com/caselaws?id=178844 Activities of a society engaged in seed certification and allied services were examined under section 2(15) to determine whether they constituted "charitable purpose" as advancement of an object of general public utility. The governing test was whether the services were in the nature of trade, commerce or business, or were rendered in relation to such activity for a fee or other consideration. Applying the cited High Court ratio, the certification and related services were treated as facilitating commercial dealings in certified seeds, so the proviso to section 2(15) excluded the activity from charitable purpose. Registration under section 12A was therefore denied and the refusal under section 12AA was upheld. en-us Wed, 26 Jun 2013 00:00:00 +0530 Sat, 13 Feb 2016 13:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178844 Activities of a society engaged in seed certification and allied services were examined under section 2(15) to determine whether they constituted "charitable purpose" as advancement of an object of general public utility. The governing test was whether the services were in the nature of trade, commerce or business, or were rendered in relation to such activity for a fee or other consideration. Applying the cited High Court ratio, the certification and related services were treated as facilitating commercial dealings in certified seeds, so the proviso to section 2(15) excluded the activity from charitable purpose. Registration under section 12A was therefore denied and the refusal under section 12AA was upheld. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178844