https://www.taxtmi.com/caselaws?id=34670 The HC held that the Tribunal erred in directing registration under section 12AA solely because the society's object was education. While "education" is a charitable purpose, it does not transform profit-making, commercial education into charity. The Commissioner was correct to scrutinise accounts and fee structures; substantial fees and profits negate charitable character. Charity is the essence of "charitable purpose," so registration under s.12AA is not automatic and must be refused where activities are essentially commercial despite being labelled educational. The question of law is answered accordingly. en-us Wed, 15 Jul 2009 00:00:00 +0530 Tue, 11 Nov 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34670 The HC held that the Tribunal erred in directing registration under section 12AA solely because the society's object was education. While "education" is a charitable purpose, it does not transform profit-making, commercial education into charity. The Commissioner was correct to scrutinise accounts and fee structures; substantial fees and profits negate charitable character. Charity is the essence of "charitable purpose," so registration under s.12AA is not automatic and must be refused where activities are essentially commercial despite being labelled educational. The question of law is answered accordingly. Case-Laws Income Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34670