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2. (a) It is well settled that where the main or primary objects are distributive, each and every one of the objects must be charitable in order that the trust of institution may be upheld as a valid charity. But if the primary or dominant purpose of a trust is charitable another object which by itself may not be charitable but which is merely ancillary or incidental to the primary or dominant purpose would not prevent it from being valid charity.

2 (b) The test which has to be applied is whether the object which is said to be non-charitable is the main or primary object of the trust or institution or it ancillary or incidental to the dominant or primary object which is charitable. In the instant case the income and property of the assessee are held under a legal obligation for the purpose of advancement of an object of genera! public utility within the meaning of s. 2(15) of the Act. The dominant or primary purpose of the assessee is to promote commerce and trade in art silk yam etc., which is charitable and the other objects are in the nature of powers conferred upon the assessee for the purpose of securing fulfillment of the dominant or primary purpose. They would no doubt benefit the members of the Musssoorie Dehradun Development Authority V CIT, Dehradun ITA No 180/Del/2013 assessee but this benefit would be incidental in carrying out the main or primary purpose of the assessee. If therefore me dominant or primary purpose of the assessee was charitable the subsidiary objects would not militate against its charitable character and the purpose of the assessee would not be any the less charitable.

7. If the argument of the Revenue that if the means to achieve the object of general public utility involve the carrying on of any activity for profit, the purpose of the trust though falling within the description "any other object of general public utility" would not be a charitable purpose and the income from business would not be exempt from tax it right it would not be possible for a Musssoorie Dehradun Development Authority V CIT, Dehradun ITA No 180/Del/2013 charitable trust whose purpose is promotion of an object of general public utility to carry on any activity for profit at all.

8. The consequence would be that even if a business is carried on by a trust or institution for the purpose of accomplishing or carrying out an object of general public utility and the income from such business is applicable only for achieving that object, the purpose of the trust would cease to be charitable and not only income from such business but also income derived from other sources would lose the exemption. Such a far-reaching consequence was not intended to be brought about by the legislature when it introduced the words "not involving the carrying on of any activity for profit" in s. 2(15).