https://www.taxtmi.com/caselaws?id=57437 The tribunal ruled in favor of the assessee society, holding that it qualifies as an association with objects of general public utility under sec. 2(15) of the Income-tax Act. The judgment emphasized that even if some benefits incidentally accrue to members, it does not negate the charitable nature of the association if the primary objective is for public welfare. The tribunal reversed the authorities' decision, stating that the income was not utilized for the members' benefit, thus entitling the society to benefits under sec. 11 and 12. The appeals by the assessee were allowed, granting relief in this regard. en-us Tue, 19 Dec 1989 00:00:00 +0530 Fri, 10 Dec 2010 11:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57437 The tribunal ruled in favor of the assessee society, holding that it qualifies as an association with objects of general public utility under sec. 2(15) of the Income-tax Act. The judgment emphasized that even if some benefits incidentally accrue to members, it does not negate the charitable nature of the association if the primary objective is for public welfare. The tribunal reversed the authorities' decision, stating that the income was not utilized for the members' benefit, thus entitling the society to benefits under sec. 11 and 12. The appeals by the assessee were allowed, granting relief in this regard. Case-Laws Income Tax Tue, 19 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57437