https://www.taxtmi.com/caselaws?id=789505 Charitable status under section 2(15) must be tested against the post-amendment general public utility standard, including whether activities amount to trade, commerce or business and whether receipts fall within the applicable monetary threshold. The Madras High Court treated the Supreme Court's later interpretation as controlling and held that the existing record required fresh year-wise examination of the institution's objects and activities. The matter was remitted to the Directorate of Income Tax (Exemption) for reconsideration, with no final determination on exemption eligibility or on the validity of cancellation of registration on the merits. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789505 Charitable status under section 2(15) must be tested against the post-amendment general public utility standard, including whether activities amount to trade, commerce or business and whether receipts fall within the applicable monetary threshold. The Madras High Court treated the Supreme Court's later interpretation as controlling and held that the existing record required fresh year-wise examination of the institution's objects and activities. The matter was remitted to the Directorate of Income Tax (Exemption) for reconsideration, with no final determination on exemption eligibility or on the validity of cancellation of registration on the merits. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789505