https://www.taxtmi.com/caselaws?id=191625 A statutory body whose dominant objects are planned urban development and public improvement remains an of general public utility where its income from land, property, charges, or allied activities is incidental and earmarked for those objects. The statutory enquiry under registration provisions is limited to the objects and genuineness of activities, and not final exemption. The first proviso to Section 2(15) applies only when trade, commerce, or business is carried on in substance as the primary commercial activity. On these facts, the bodies were charitable institutions and denial of registration under Sections 12A and 12AA was unjustified. en-us Tue, 05 Jul 2016 00:00:00 +0530 Mon, 10 Apr 2017 10:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191625 A statutory body whose dominant objects are planned urban development and public improvement remains an of general public utility where its income from land, property, charges, or allied activities is incidental and earmarked for those objects. The statutory enquiry under registration provisions is limited to the objects and genuineness of activities, and not final exemption. The first proviso to Section 2(15) applies only when trade, commerce, or business is carried on in substance as the primary commercial activity. On these facts, the bodies were charitable institutions and denial of registration under Sections 12A and 12AA was unjustified. Case-Laws Income Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191625