https://www.taxtmi.com/forum/issue?id=118961 A trust whose dominant object is education may engage in commercial activities without being per se excluded from charitable purpose, provided such activities are consistent with and ancillary to the objects clause; where the object is advancement of a public utility different rules apply. Determination requires scrutiny of the objects clause, the nature and scale of the commercial operation, and applicable judicial ratio, notably the Supreme Court's decision in New Noble Educational Society v. Chief Commissioner (2022). en-us Tue, 30 Jan 2024 19:04:59 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118961 A trust whose dominant object is education may engage in commercial activities without being per se excluded from charitable purpose, provided such activities are consistent with and ancillary to the objects clause; where the object is advancement of a public utility different rules apply. Determination requires scrutiny of the objects clause, the nature and scale of the commercial operation, and applicable judicial ratio, notably the Supreme Court's decision in New Noble Educational Society v. Chief Commissioner (2022). Discussion-Forum Income Tax Tue, 30 Jan 2024 19:04:59 +0530 https://www.taxtmi.com/forum/issue?id=118961