https://www.taxtmi.com/caselaws?id=783066 The ITAT Delhi set aside the order of CIT(E) rejecting the assessee's application for registration under section 12A(1)(ac)(vi) of the Income-tax Act. It held that the assessee's activities constitute "advancement of any other object of general public utility" within section 2(15), with no profit motive, and therefore qualify as charitable purposes. The Tribunal emphasized that characterization of "general public utility" is a fact-based inquiry and that the restrictive proviso to section 2(15) applies only where activities amount to trade, commerce, or business for consideration. CIT(E) was directed to grant registration under section 12A forthwith. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 12:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783066 The ITAT Delhi set aside the order of CIT(E) rejecting the assessee's application for registration under section 12A(1)(ac)(vi) of the Income-tax Act. It held that the assessee's activities constitute "advancement of any other object of general public utility" within section 2(15), with no profit motive, and therefore qualify as charitable purposes. The Tribunal emphasized that characterization of "general public utility" is a fact-based inquiry and that the restrictive proviso to section 2(15) applies only where activities amount to trade, commerce, or business for consideration. CIT(E) was directed to grant registration under section 12A forthwith. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783066