https://www.taxtmi.com/highlights?id=96124 Whether captive solar power generation qualifies as "charitable purpose" under section 2(15)/12AB/80G: tribunal applied the predominant-object test-charitable activity must confer benefit on the public or a sufficiently wide class and not chiefly serve private gain; incidental private benefit is permissible but exclusive benefit to a promoter/related entity negates public character. Finding that the plant's dominant object was to supply power to the corporate shareholder (a captive/commercial venture), not public benefit, registration/recognition under sections 12AB and 80G was rightly refused. - ITAT en-us Sat, 17 Jan 2026 11:56:18 +0530 Sat, 17 Jan 2026 11:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96124 Whether captive solar power generation qualifies as "charitable purpose" under section 2(15)/12AB/80G: tribunal applied the predominant-object test-charitable activity must confer benefit on the public or a sufficiently wide class and not chiefly serve private gain; incidental private benefit is permissible but exclusive benefit to a promoter/related entity negates public character. Finding that the plant's dominant object was to supply power to the corporate shareholder (a captive/commercial venture), not public benefit, registration/recognition under sections 12AB and 80G was rightly refused. - ITAT Highlights Income Tax Sat, 17 Jan 2026 11:56:18 +0530 https://www.taxtmi.com/highlights?id=96124