https://www.taxtmi.com/caselaws?id=798586 Promotion and development of women's golf through tournaments, coaching, player development, junior camps, overseas participation assistance and caddy training constitute advancement of an object of general public utility. Sponsorship, entry and professional entry receipts do not alone make those activities commercial where tournaments directly implement the sporting objects, receipts are substantially applied to those activities, and no substantial commercial margin or profit motive exists. The proviso to section 2(15) applies only after the underlying activity is established as commercial. Renewal under section 12AB must assess charitable objects and the genuineness of activities; absent material changes in objects, activities or fund application, refusal based on such receipts is unjustified. Eligibility for section 80G approval consequently follows. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798586 Promotion and development of women's golf through tournaments, coaching, player development, junior camps, overseas participation assistance and caddy training constitute advancement of an object of general public utility. Sponsorship, entry and professional entry receipts do not alone make those activities commercial where tournaments directly implement the sporting objects, receipts are substantially applied to those activities, and no substantial commercial margin or profit motive exists. The proviso to section 2(15) applies only after the underlying activity is established as commercial. Renewal under section 12AB must assess charitable objects and the genuineness of activities; absent material changes in objects, activities or fund application, refusal based on such receipts is unjustified. Eligibility for section 80G approval consequently follows. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798586