https://www.taxtmi.com/caselaws?id=795764 Registration under Section 12AB may be granted where a trust's principal objects serve the public at large, including educational, social, medical, developmental, disaster-relief, agricultural, women-empowerment, water-conservation and sports purposes. Clauses prohibiting profit or dividend distribution to members and commercial operations support its charitable character. Incidental objects relating to industry committees or public facilities do not convert the trust into a members-only welfare association where they do not displace the dominant public-benefit objects. Registration was therefore rightly granted, with no substantial question of law arising. en-us Mon, 29 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795764 Registration under Section 12AB may be granted where a trust's principal objects serve the public at large, including educational, social, medical, developmental, disaster-relief, agricultural, women-empowerment, water-conservation and sports purposes. Clauses prohibiting profit or dividend distribution to members and commercial operations support its charitable character. Incidental objects relating to industry committees or public facilities do not convert the trust into a members-only welfare association where they do not displace the dominant public-benefit objects. Registration was therefore rightly granted, with no substantial question of law arising. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795764