Converting written play into dramas is not a commercial activity for section 12AA registration

CIT (E) Vs Kanakia Art Foundation (Bombay High Court) We have perused the objects of the trust with a special focus on the objects which the Commissioner has referred to for holding that they are not charitable in nature. The Commissioner has referred to clause (f) of the objects but reproduced only part of it to contend that the object is ‘to convert plays into episodes on T.V ‘ and this cannot be termed as charitable. In our opinion, the Commissioner has wholly misread the objects. Clause (e) is of the objects is to create a culture among the elite class of the society for consid...