Object beneficial to a section of public is an object of general public utility

Delhi Police Education Fund Vs CIT (ITAT Delhi)

Assessee argued that the assessee is involved in promoting the post Higher Secondary Education and fulfils the test of Section 2(15) of the Act, the definition of charitable purpose.

Ld. DR argued that the assessee’s activities are limited to the wards of the Police personnel. Hence, it is not a wider public charitable trust.

In the case of Bank of India Employees scheme, the registration Please become a Premium member. If you are already a Premium member, login here to access the full content.