https://www.taxtmi.com/caselaws?id=796181 Trade-promotion activities of an association representing mandap contractors can advance an object of general public utility where its dominant purpose is to organise events, share knowledge, educate members, encourage the trade and represent collective interests, rather than profit-making. Incidental benefits to members do not negate charitable character. For registration under Section 12AA, the prescribed documents may establish the creation or establishment of a trust or institution; separate registration with the Registrar of Companies, Firms and Societies, or Public Trusts is not an absolute precondition. The rejection of registration on these grounds was unsustainable and required fresh consideration under law. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796181 Trade-promotion activities of an association representing mandap contractors can advance an object of general public utility where its dominant purpose is to organise events, share knowledge, educate members, encourage the trade and represent collective interests, rather than profit-making. Incidental benefits to members do not negate charitable character. For registration under Section 12AA, the prescribed documents may establish the creation or establishment of a trust or institution; separate registration with the Registrar of Companies, Firms and Societies, or Public Trusts is not an absolute precondition. The rejection of registration on these grounds was unsustainable and required fresh consideration under law. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796181