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TMI Blog2008 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... MADAN B. LOKUR, J. (ORAL) : The Revenue is aggrieved by an order dated 28 th February, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench (D) in ITA No.5455 /Del/2004 relevant for the Assessment Year 2004-2005. 2. The Assessee was denied registration under Section 12AA of the Income Tax Act, 1961 (for short the Act). The Income Tax Appellate Tribunal went through the Memorandum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nars. These activities were not restricted only to the members of the association. On this basis, the Tribunal concluded that the Assessee could be classified as an association for a charitable purpose as defined in Section 2(15) of the Act which includes objects of general public utility. Consequently, the Tribunal allowed the appeal of the Assessee. 4. Learned counsel for the Revenue has rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 'objects of general utility' which occurs in Section 2 (15) of the Act is not restricted to objects beneficial to the whole of mankind and that an object beneficial to a section of the public is an object of general public utility. 6. Following the principle laid down by the Supreme Court as well as taking into account the facts of the present case, we find that the Director of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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