https://www.taxtmi.com/caselaws?id=789774 Charitable registration under the Income-tax Act depended on the assessee's objects and the application of income, not merely on whether some receipts arose from activities resembling business. The Kerala HC noted that the memorandum of association, the use of funds for the assessee's objects, and welfare of ex-servicemen and their families supported the charitable character. It also accepted that the solar panel installation unit and medical stores were aligned with those objects, and that the low net profit ratio reinforced that position. On those facts, income generation did not displace the existing finding of charity, and the Tribunal's grant of registration was left undisturbed. en-us Wed, 18 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789774 Charitable registration under the Income-tax Act depended on the assessee's objects and the application of income, not merely on whether some receipts arose from activities resembling business. The Kerala HC noted that the memorandum of association, the use of funds for the assessee's objects, and welfare of ex-servicemen and their families supported the charitable character. It also accepted that the solar panel installation unit and medical stores were aligned with those objects, and that the low net profit ratio reinforced that position. On those facts, income generation did not displace the existing finding of charity, and the Tribunal's grant of registration was left undisturbed. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789774