https://www.taxtmi.com/caselaws?id=802331 Charitable registration under Section 12AA of the Income-tax Act, 1961 requires consideration of an entity's objects and activities against the definition of charitable purpose in Section 2(15). Activities benefiting member industries are not excluded from charitable status solely for that reason where they also benefit the public at large. Constructing and maintaining water supply, drainage and other utility schemes for member industries can qualify as charitable activity where it also benefits the public at large. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802331 Charitable registration under Section 12AA of the Income-tax Act, 1961 requires consideration of an entity's objects and activities against the definition of charitable purpose in Section 2(15). Activities benefiting member industries are not excluded from charitable status solely for that reason where they also benefit the public at large. Constructing and maintaining water supply, drainage and other utility schemes for member industries can qualify as charitable activity where it also benefits the public at large. Case-Laws Income Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802331