https://www.taxtmi.com/caselaws?id=332659 The High Court upheld the Tribunal's decision to grant registration under Section 12-AA and exemption under Section 80-G of the Income Tax Act to the company. It emphasized that the main objects of the company were charitable and educational, with ancillary objects being merely incidental. The Court allowed the Registering Authority to impose conditions to ensure the company's compliance with engaging solely in charitable activities. The judgment highlighted the importance of the predominant test in determining charitable purposes, focusing on the primary charitable nature of the main objects. en-us Fri, 16 Sep 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332659 The High Court upheld the Tribunal's decision to grant registration under Section 12-AA and exemption under Section 80-G of the Income Tax Act to the company. It emphasized that the main objects of the company were charitable and educational, with ancillary objects being merely incidental. The Court allowed the Registering Authority to impose conditions to ensure the company's compliance with engaging solely in charitable activities. The judgment highlighted the importance of the predominant test in determining charitable purposes, focusing on the primary charitable nature of the main objects. Case-Laws Income Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332659