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2023 (10) TMI 214 - SCH - Income TaxExemption u/s 11 - Entitlement to registration u/s 12A - whether some of the activities of the assessee are found to be commercial in nature and its gross receipts from such activities exceed, year on year, the limit set out in the proviso to Section 2(15) ? - petitioner’s grievance is that the respondent’s application for registration u/s 12AA as an institution carrying on charitable objects, falling within the definition of Section 2 (15) in furtherance of the protection of the environment was allowed, as a result of the impugned order - HC [2017 (7) TMI 364 - ANDHRA PRADESH HIGH COURT] held Tribunal committed 2 mistakes,as that of overlooking the first 6 activities covered by Section 2(15) and focusing on the 7th activity which has a correlation to the first proviso and that of looking at the gross receipts even before the grant of registration. HELD THAT:- In the present case, the Court is of the opinion that the concerned Commissioner, overlooked the circumstance that the category within which the assessee claimed registration as a charitable trust, is considered to be “per se” a charitable object, and does not fall within the description of the residuary clause of a general public utility concern. The impugned order corrected the error. The Court is of the opinion that there is no infirmity in the impugned order. The special leave petition is, accordingly, dismissed.
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