https://www.taxtmi.com/caselaws?id=470889 Permanent registration under section 12AB cannot be refused merely by treating a trust's activities as advancement of general public utility and invoking the proviso to section 2(15). Imparting education and providing relief to the poor fall within recognised charitable purposes and are not classifiable as general public utility activities. Even where the proviso to section 2(15) may apply, its applicability is examined during assessment proceedings and does not independently bar registration. A trust conducting genuine charitable activities is therefore eligible for registration under section 12AB. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470889 Permanent registration under section 12AB cannot be refused merely by treating a trust's activities as advancement of general public utility and invoking the proviso to section 2(15). Imparting education and providing relief to the poor fall within recognised charitable purposes and are not classifiable as general public utility activities. Even where the proviso to section 2(15) may apply, its applicability is examined during assessment proceedings and does not independently bar registration. A trust conducting genuine charitable activities is therefore eligible for registration under section 12AB. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470889