general public; that the Hon'ble High Court, vide order dated
31.10.2003, held that the Assessee was carrying out objects of
general public utility ... general public." The Hon'ble High Court vide order dated
31.10.2003 held that the assesse is carrying out objects of
general public utility
whether the assessee has for its object 'the advancement of
any other object of general public utility' is a question of fact ... entitled to claim that its object is charitable
purpose. In such a case, the object of 'general public utility' will be only
whether the assessee has for its object 'the advancement of
any other object of general public utility' is a question of fact ... entitled to claim that its object is charitable
purpose. In such a case, the object of 'general public utility' will be only
wherein it is clarified that the advancement of any other object,
general public utility shall not be charitable purpose. Once it
was clear that ... monuments or places or objects of
artistic or historic interest, and the advancement of any
other object of general public utility:
Provided that the advancement
again in furtherance of its objects of carrying on the activity of
advancing the object of general public utility. The factum of making
profit from ... Where profit-making is the predominant object of the activity, the
purpose, though an object of general public utility, would cease to
be a charitable
Section
2(15) would be attracted thereby negating the essential general public
utility object and thus driving up the costs to be borne ... Supreme Court has observed that for achieving a general public utility
object, if the charity involves itself in activities, that entail charging
amounts only
however, whether the assessee has for its
object the advancement of any other object of general public utility
is a question of fact. If such ... entitled to
claim that its object is charitable purpose. In such a case, the object
of general public utility will be only a mask
monuments or places or objects of artistic or historic interest,
and the advancement of any other object of general public utility:
Provided that the advancement ... other object of general public utility, shall
not be a charitable purpose, if it involves the carrying on of any activity in the
nature
objects of artistic or
historic interest,
Meaning thereby, the main object of the Appellant is of the
advancement of object of general public utility. Further ... case of the Appellant the main object is of the advancement of other
object of general public utility, as discussed elaborately herein above.
As already
pursuance of it's objects, though otherwise qualifying as 'advancement of an object of
general public utility' and, thus, a charitable purpose ... objects of purely
advocating for, coordinating and assisting trading organisations, can be said to be involved in
advancement of objects of general public utility. However
