2016 (10) TMI 46

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....able Mr. Justice Akil Kureshi ) The revenue is in appeal against the judgment of the Income Tax Appellate Tribunal raising the following substantial question of law for our consideration: "Whether the Appellate Tribunal is justified in allowing registration to the assessee disregarding the fact that the assessee trust is not a charitable organisation, as the trust is engaged purely in ....

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....arise at the time of granting exemption under section 11 of the Act. 3. Learned counsel Mr. Bhatt for the appellant submitted that the Tribunal committed a serious error in overruling the decision of the Commissioner who had given cogent reasons for holding that objects of the assessee were not for general public utility but were purely in the nature of commercial activities. 4. From the rec....

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....rests and wildlife) and preservation of monuments or places or objects of artistic or historic interest) and the advancement of any other "object of general public utility: (Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of ren....

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.... purpose if it involves carrying on any activity of nature of trade or business or any activity rendering any service in relation to the said commercial business, for a cess or fees or any other consideration irrespective of the nature of use or application, or retention of the income from such activity. This sub-section however carries a further proviso which provides that the proviso will not ap....