TMI Blog2022 (1) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... st the judgment passed in WP which is pending consideration in the Supreme Court. In the said Special Leave Petitions, Leave has been granted. Admittedly, there is no stay of the judgment passed by the learned predecessor Division Bench. Consequently, in view of the judgment of the Supreme Court in Kunhayammed and Others Vs. State of Kerala And Another [ 2000 (7) TMI 67 - SUPREME COURT] and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras, [ 1992 (4) TMI 183 - SUPREME COURT] the present appeals and pending applications are dismissing being covered by the judgment passed by the learned predecessor Division Bench in WP in India Trade Promotion Organization case [supra] . - ITA 3/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the said judgment passed by the learned predecessor Division Bench is reproduced hereinbelow: 53.From the said decision, it is apparent that merely because a fee or some other consideration is collected or received by an institution, it would not lose its character of having been established for a charitable purpose. It is also important to note that we must examine as to what is the dominant activity of the institution in question. If the dominant activity of the institution was not business, trade or commerce, then any such incidental or ancillary activity would also not fall within the categories of trade, commerce or business. It is clear from the facts of the present case that the driving force is not the desire to earn prof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The correct interpretation of the proviso to Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities 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 cess or fee or any other consideration. In both the activities, in the nature of trade, commerce or business or the activity of rendering any service in relation to any trade, commerce or business, the dominant and the prime objective has to be seen. If the dominant and prime objective of the institution, which claims to have been established for charitab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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