https://www.taxtmi.com/caselaws?id=470584 Registration under Section 12AA cannot be denied merely because a trade association lacks registration with the Charity Commissioner, serves a specified trade, or collects admission and annual membership fees. An institution not created through a formal instrument may establish its existence through documents evidencing its creation. Promotion and protection of trade and commerce may amount to advancement of general public utility, while fees for training and seminars do not negate charitable character if the dominant object remains charitable and activities are incidental rather than commercial. The registration application was restored for fresh consideration on merits after an opportunity to submit supporting material. en-us Sun, 21 Nov 2004 00:00:00 +0530 Fri, 31 Jul 2026 15:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470584 Registration under Section 12AA cannot be denied merely because a trade association lacks registration with the Charity Commissioner, serves a specified trade, or collects admission and annual membership fees. An institution not created through a formal instrument may establish its existence through documents evidencing its creation. Promotion and protection of trade and commerce may amount to advancement of general public utility, while fees for training and seminars do not negate charitable character if the dominant object remains charitable and activities are incidental rather than commercial. The registration application was restored for fresh consideration on merits after an opportunity to submit supporting material. Case-Laws Income Tax Sun, 21 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470584