The assessee trust's fund-raising program, "Adbhut Hungama," involving the sale of donation coupons and...

The assessee trust's fund-raising program, "Adbhut Hungama," involving the sale of donation coupons and a mega lucky draw, was considered a business activity by the CIT(E), leading to the denial of registration u/s 12AB. However, the surplus from this program was utilized for purchasing medical equipment and establishing medical facilities in Gujarat and Rajasthan. The Tribunal held that the one-time fund-raising program cannot be considered an organized business activity akin to selling lottery tickets, and there was no violation of Section 12AB(4). Relying on the Gujarat High Court's decision in United Way of Baroda, the Tribunal ruled that such activities do not amount to "trade," "commerce," or "business" u/s 2(15) proviso. The purpose ..... .....

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