https://www.taxtmi.com/caselaws?id=196506 The court confirmed that Hapur Pilkhuwa Development Authority (HPDA) was eligible for registration under Section 12AA of the Income Tax Act, 1961. The court held that HPDA's activities were charitable as per Section 2(15) and emphasized that registration under the Indian Trusts Act, 1882, or the Societies Registration Act, 1860, was not a prerequisite for Section 12AA registration. The court also clarified that incidental commercial activities did not disqualify HPDA from being considered charitable if the primary purpose was public utility. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sun, 03 Dec 2017 10:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196506 The court confirmed that Hapur Pilkhuwa Development Authority (HPDA) was eligible for registration under Section 12AA of the Income Tax Act, 1961. The court held that HPDA's activities were charitable as per Section 2(15) and emphasized that registration under the Indian Trusts Act, 1882, or the Societies Registration Act, 1860, was not a prerequisite for Section 12AA registration. The court also clarified that incidental commercial activities did not disqualify HPDA from being considered charitable if the primary purpose was public utility. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196506