https://www.taxtmi.com/caselaws?id=467537 Section 2(15) of the Income-tax Act, 1961 is analysed in light of the Supreme Court's principles on "relief of the poor" and the proviso excluding trade, commerce or business-like activity from charitable status. The discussion explains that incidental receipts may still be compatible with charitable objects only where the activity is intrinsically linked to the object pursued, charges are at cost or a nominal mark-up, and the relevant quantitative limits are satisfied with proper separate books and supporting accounts. On the facts noted, the Tribunal found the record insufficient to establish that the assessee's activities fell within the first limb of charitable purpose and remitted the matter for fresh factual and accounting examination. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 23 Mar 2026 20:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467537 Section 2(15) of the Income-tax Act, 1961 is analysed in light of the Supreme Court's principles on "relief of the poor" and the proviso excluding trade, commerce or business-like activity from charitable status. The discussion explains that incidental receipts may still be compatible with charitable objects only where the activity is intrinsically linked to the object pursued, charges are at cost or a nominal mark-up, and the relevant quantitative limits are satisfied with proper separate books and supporting accounts. On the facts noted, the Tribunal found the record insufficient to establish that the assessee's activities fell within the first limb of charitable purpose and remitted the matter for fresh factual and accounting examination. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467537