https://www.taxtmi.com/caselaws?id=180281 For registration under sections 12A and 12AA, the decisive inquiry is the objects of the institution, not a wider factual examination. An agricultural market committee constituted to regulate agricultural markets, protect agriculturists and growers, and provide market facilities was treated as pursuing advancement of an object of general public utility, so the proviso to section 2(15) was held inapplicable on the stated facts. The committee was therefore regarded as eligible for registration under section 12AA, and rejection of registration was unsustainable. en-us Tue, 17 Sep 2013 00:00:00 +0530 Tue, 15 Nov 2016 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180281 For registration under sections 12A and 12AA, the decisive inquiry is the objects of the institution, not a wider factual examination. An agricultural market committee constituted to regulate agricultural markets, protect agriculturists and growers, and provide market facilities was treated as pursuing advancement of an object of general public utility, so the proviso to section 2(15) was held inapplicable on the stated facts. The committee was therefore regarded as eligible for registration under section 12AA, and rejection of registration was unsustainable. Case-Laws Income Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180281