Meaning of "Charitable Purpose" - Section 2(15)

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....ty in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, * for a fee or any other consideration, * irrespective of the nature of use or application, or retention, of the income from such activity. * Exception of this proviso:- However, the carrying on commercial activity shall still be regarded as charitable purpose if: * Such commercial activity is under taken in the course of actual carrying previous such advancement of any other objective of general public utility AND; * the aggregate receipts from such activity or activity during the previous year, do not exceed 20% of the total receipt of the trust or institution undertaking such activity or acti....

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....er month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. [ Entry No. 10E ] * Services by a person by way of- * (a) conduct of any religious ceremony; * (b) renting of precincts of a religious place meant for general public, * owned or managed by an entity registered as * a charitable or religious trust under section 12AA or 12AB of the Income-tax Act, 1961 or * a trust or an institution registered under Section 10(23C)(v) of the Income-tax Act or * a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: * Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of roo....

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....e Tax Act. [ Entry no. 83 ] * For the purpose of the Notification No. 12/2017- Central Tax (Rate) under clause (r) "Charitable activities" means activities relating to - * (i) public health by way of,- * (A) care or counseling of * (I) terminally ill persons or persons with severe physical or mental disability; * (II) persons afflicted with HIV or AIDS; * (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or * (B) public awareness of preventive health, family planning or prevention of HIV infection; * (ii) advancement of religion, spirituality or yoga; * (iii) advancement of educational programmes or skill development relating to,- * (A) abandoned, orphaned....

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....ption shall not be available for such previous year by operation of law i.e. section 13(8). 4. Section 10(23C) provides an exemption similar to section 11 & 12 to certain larger specified charitable organisations. The exemption under section 10(23C) is granted by Government by issuing a notification in the official gazette under section 10(23C). 5. Similar amendment has been carried out in section 10(23C) which provides that exemption under section 10(23C)shall not be available for the Assessment year in which first proviso to section 2(15) became applicable even if Government has not cancelled the approval granted for such previous year. 6. The amendment provides that exemption under section 10(23C) shall not be available for the pre....