https://www.taxtmi.com/highlights?id=101726 Charitable status is not lost merely because an institution serves a defined section of the public, where its activities advance a field capable of benefiting the public at large. The notes discuss renewal of registration for a society promoting research, technical knowledge and information on lubricating greases, despite concerns that industry stakeholders participated in its programmes and that its parent body was a trade association. At the registration stage, the relevant enquiry concerns genuineness of activities and compliance with legal requirements; generation of surplus alone does not justify refusal. The rejection was set aside, and the renewal application was remanded for fresh consideration after a fair hearing. en-us Wed, 15 Jul 2026 08:21:58 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101726 Charitable status is not lost merely because an institution serves a defined section of the public, where its activities advance a field capable of benefiting the public at large. The notes discuss renewal of registration for a society promoting research, technical knowledge and information on lubricating greases, despite concerns that industry stakeholders participated in its programmes and that its parent body was a trade association. At the registration stage, the relevant enquiry concerns genuineness of activities and compliance with legal requirements; generation of surplus alone does not justify refusal. The rejection was set aside, and the renewal application was remanded for fresh consideration after a fair hearing. Highlights Income Tax Wed, 15 Jul 2026 08:21:58 +0530 https://www.taxtmi.com/highlights?id=101726