Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mutuality.

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....Charitable registration requires a public benefit founded on altruism, not reciprocal advantages within a closed membership. A residents' welfare association that collects member contributions and provides maintenance, security, housekeeping and common facilities solely to residents of one housing complex operates on mutuality and provides reciprocal services, rather than pursuing a charitable purpose. The absence of profit motive does not convert members' mutual convenience into charity. Its objects and activities therefore did not meet the charitable-purpose requirement for registration under section 12AB. Although only one hearing was provided, remand was unnecessary because the admitted nature of its activities made further evidence immaterial. Registration was rejected and no remand was directed.....