https://www.taxtmi.com/caselaws?id=785124 Application for recognition under 80G(5) and registration under 12AB for a captive solar power project was rejected on the basis that the activity lacked the requisite public benefit under the definition of charitable purposes. The predominant object test requires benefit to the public or a sufficiently wide class, and private or captive benefit to a single corporate shareholder defeats charitable character; incidental private benefit is permissible but here the dominant object was supply of power to the 100% shareholder. Activities designed exclusively to benefit employees or a corporate donor do not qualify as charitable and the claim was denied. en-us Mon, 12 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785124 Application for recognition under 80G(5) and registration under 12AB for a captive solar power project was rejected on the basis that the activity lacked the requisite public benefit under the definition of charitable purposes. The predominant object test requires benefit to the public or a sufficiently wide class, and private or captive benefit to a single corporate shareholder defeats charitable character; incidental private benefit is permissible but here the dominant object was supply of power to the 100% shareholder. Activities designed exclusively to benefit employees or a corporate donor do not qualify as charitable and the claim was denied. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785124