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2017 (5) TMI 1607 - HC - Income TaxGrant of registration u/s 12AA - proof of charitable activities - work of the assessee cannot be termed as charitable within the meaning of section 2(15) as the work was being done on commercial lines - Held that:- Now the issue is squarely covered by the decision of this Court in Commissioner of Income Tax Vs. Jodhpur Development Authority (2016 (7) TMI 1277 - RAJASTHAN HIGH COURT) as held the entire funds of the JDA is mandatorily required to be utilised for discharging the functions to achieve the object of integrated development of Jodhpur Region. Thus, predominant object of the JDA being to secure the integrated development of the Jodhpur Region which is undoubtedly falls within the expression 'advancement of any other objects of general public utility' within the definition of Section 2(15) of the Act of 1961 and therefore, on account of profit being earned by it through some of the activities, undertaken by it, which are ancillary or incidental to the main object of general public utility, it does not cease to be charitable in character so as to render it ineligible to claim registration under Section 12A read with Section 12AA of the Act of 1961 - decided in favour of assessee.
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