https://www.taxtmi.com/caselaws?id=778219 ITAT Amritsar allowed the appeal and directed registration under section 12AB, holding the association's objects amounted to charitable purpose under section 2(15). The bench found the body's activities-though primarily serving members engaged in a trade-were akin to prior authorities where trade associations promoting and protecting industry were held to confer public utility. Applying those precedents, the tribunal concluded no impermissible private benefit vitiated charitable status and granted registration. en-us Tue, 10 Jun 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778219 ITAT Amritsar allowed the appeal and directed registration under section 12AB, holding the association's objects amounted to charitable purpose under section 2(15). The bench found the body's activities-though primarily serving members engaged in a trade-were akin to prior authorities where trade associations promoting and protecting industry were held to confer public utility. Applying those precedents, the tribunal concluded no impermissible private benefit vitiated charitable status and granted registration. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778219