https://www.taxtmi.com/caselaws?id=12361 The dominant issue was whether the applicant-society's objects fall within "advancement of any other object of general public utility" under s. 2(15), entitling it to registration under s. 12A. Applying the SC test that a charitable object must benefit a section of the public rather than specified individuals, the HC held the society's predominant purpose was dissemination of knowledge and education in commercial and tax laws through seminars, conferences, and workshops, with benefits available to the public at large and without profit motive. Since benefiting even a section of the public suffices for charitable purpose, the Tribunal's construction was upheld, and registration under s. 12A was directed; the revenue's appeal was dismissed. en-us Tue, 09 Apr 2002 00:00:00 +0530 Fri, 09 Jan 2026 17:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12361 The dominant issue was whether the applicant-society's objects fall within "advancement of any other object of general public utility" under s. 2(15), entitling it to registration under s. 12A. Applying the SC test that a charitable object must benefit a section of the public rather than specified individuals, the HC held the society's predominant purpose was dissemination of knowledge and education in commercial and tax laws through seminars, conferences, and workshops, with benefits available to the public at large and without profit motive. Since benefiting even a section of the public suffices for charitable purpose, the Tribunal's construction was upheld, and registration under s. 12A was directed; the revenue's appeal was dismissed. Case-Laws Income Tax Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12361