https://www.taxtmi.com/caselaws?id=794857 Statutory professional bodies performing regulatory, educational, standard-setting and disciplinary functions under law may fall within charitable purpose under section 2(15) even if their activities primarily involve members and fee collection. The text explains that member-focused functions do not by themselves establish trade, commerce, business or mutuality where the body advances a broader public purpose under statutory control. On that basis, eligibility for registration under section 12A is treated as supportable, and denial of section 80G approval solely because registration was refused or mutuality was alleged is presented as unsustainable once the objects and functions are charitable in nature. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794857 Statutory professional bodies performing regulatory, educational, standard-setting and disciplinary functions under law may fall within charitable purpose under section 2(15) even if their activities primarily involve members and fee collection. The text explains that member-focused functions do not by themselves establish trade, commerce, business or mutuality where the body advances a broader public purpose under statutory control. On that basis, eligibility for registration under section 12A is treated as supportable, and denial of section 80G approval solely because registration was refused or mutuality was alleged is presented as unsustainable once the objects and functions are charitable in nature. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794857