https://www.taxtmi.com/caselaws?id=794101 A trust with welfare-oriented objects, including socio-economic empowerment, relief to the poor, education, medical aid, self-help groups and micro-credit programmes, was treated as carrying out charitable activities rather than business. Its prior recognition under section 12A, together with the absence of commercial exploitation, profit-oriented conduct or distribution of surplus, supported genuineness of the activities. For approval under section 80G, the relevant enquiry is the nature of the objects and the genuineness of activities, and the proviso to section 2(15) was held inapplicable because the activities fell within relief to the poor. The trust was therefore considered eligible for section 80G approval. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794101 A trust with welfare-oriented objects, including socio-economic empowerment, relief to the poor, education, medical aid, self-help groups and micro-credit programmes, was treated as carrying out charitable activities rather than business. Its prior recognition under section 12A, together with the absence of commercial exploitation, profit-oriented conduct or distribution of surplus, supported genuineness of the activities. For approval under section 80G, the relevant enquiry is the nature of the objects and the genuineness of activities, and the proviso to section 2(15) was held inapplicable because the activities fell within relief to the poor. The trust was therefore considered eligible for section 80G approval. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794101