https://www.taxtmi.com/caselaws?id=784800 The dominant issue was whether the applicant society's objects and activities constituted "charitable purpose" under s. 2(15), or were in the nature of trade, commerce or business attracting the proviso, thereby justifying denial of registration under s. 12AA. The HC held that the activities were directed to public welfare and satisfied charitable purpose, and that the ITAT correctly set aside the tax authority's refusal and directed grant of s. 12AA registration; consequently, registration was to be granted. The SC declined to interfere with the HC's determination and dismissed the SLP, leaving the direction to grant s. 12AA registration undisturbed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 10:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784800 The dominant issue was whether the applicant society's objects and activities constituted "charitable purpose" under s. 2(15), or were in the nature of trade, commerce or business attracting the proviso, thereby justifying denial of registration under s. 12AA. The HC held that the activities were directed to public welfare and satisfied charitable purpose, and that the ITAT correctly set aside the tax authority's refusal and directed grant of s. 12AA registration; consequently, registration was to be granted. The SC declined to interfere with the HC's determination and dismissed the SLP, leaving the direction to grant s. 12AA registration undisturbed. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784800