DIT v. Sabarmati Gaushala Trust

362 ITR 539High Court2014#1798 most cited

What is DIT v. Sabarmati Gaushala Trust authority for?

Activities of a trust established for the advancement of general public utility do not constitute a 'business' activity if undertaken without private motive, thus qualifying for exemption under Section 11 read with Section 2(15), even when charging fees or receiving consideration.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

DIT v. Sabarmati Gaushala Trust · Section 11 · Section 2(15) · charitable purpose · advancement of general public utility · business activity · private motive · proviso to Section 2(15) · income exemption · fees for services · subscriptions · publications

Sections most often in play

Section 11Section 2(15)Section 12Section 12ASection 143(3)

Issues it is cited on

section 4(3)section 205advancement of general public utilitysection 36(1)(v)section 10(23c)(iv)section 52proviso to section 2(15)section 11(4a)mlisection 2(15)section 10(23c)put to use

Judgments citing DIT v. Sabarmati Gaushala Trust

Sri Gaura Nitai Seva Trust, North Masi Street, Madurai vs. Income Tax Officer, Exemptions Ward, Income Tax Office, Madurai

In the result, appeal filed by the assessee is partly allowed

ITA 2130/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Mar 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Inturi Rama Rao

For Appellant: Shri N. Madan Kumar, JCITFor Respondent: 24.02.2026
Section 11Section 12ASection 143(3)Section 2(15)

…idered as a business activity as it is not undertaken with private motive. In this connection, the appellant trust has relied on the decision of Hon’ble Gujarat High Court in the case of Director of IT(Exemptions) vs. :- 4 -: Sabarmati Ashram Gaushala Trust [362 ITR 539] Gujarat HC and Hon’ble Delhi High Court in the case of Institute of Chartered Accountants of India & Anr. Vs. Director General of Income Tax (Exemption) & Ors., reported in [2012] 347 ITR 99 (Delhi). 7. On the other hand, ld. Sr. DR departmental representative vehemently opposed the above submissions. 8. We heard the rival submissions and p…

Income Tax Officer, Income Tax Department vs. Fragrance and Flavours Association of India, Mumbai

ITA 2973/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Mar 2024AY 2017-18

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.2973/मुं/2023 (िन.व. 2017-18) Income Tax Officer (E)-1(3), Mumbai Room No.619, Mtnl Telephone Exchange Building, Cumballa Hill, Peddar Road, Mumbai – 400 026. ...... अपीलाथ"/Appellant बनाम Vs. Fragrance & Flavours Association Of India, 2-B, Court Chambers, 25, Sir Vithaldas Thakersey Marg, Churchgate, Mumbai 400 020. Pan: Aaaaf-0029-K ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Ankush Kapoor, Cit Dr. "ितवादी"ारा/Respondent By : Shri Anil Sathe सुनवाई क" ितिथ/ Date Of Hearing : 19/03/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 26/03/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 04/07/2023, For The Assessment Year 2017-18. 2. The Revenue In Appeal Has Assailed The Order Of Cit(A) On Following Grounds:

For Appellant: Shri Ankush Kapoor, CIT DRFor Respondent: Shri Anil Sathe
Section 11Section 12ASection 2(15)

…relation to trade, commerce or business for a cess, fee and/or any other consideration. We find that our aforesaid view is fortified by the judgment of the Hon’ble High Court of Gujarat in the case of DIT (Exemption) Vs. Sabarmati Ashram Gaushala Trust (2014) 362 ITR 539 (Guj).” “12. We thus in the backdrop of our aforesaid observations are of the considered view that activities of the assessee trust which was set up for a charitable purpose within the meaning of Sec. 2(15) of the Act, viz. advancement of an object of the general public utility were well within the realm of charitable purpose for which it was set…

Infoparks Kerala, Cochin vs. The ACIT, Cochin

In the result, the assessee’s appeals are partly allowed

ITA 77/COCH/2015[2011-12]Status: DisposedITAT Cochin11 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…o placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos…

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin

In the result, the assessee’s appeals are partly allowed

ITA 76/COCH/2015[2010-11]Status: DisposedITAT Cochin11 Aug 2023AY 2010-11

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…o placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos…

Infoparks Kerala, Trivandrum vs. The Jt Director of It (OSD) Exem), Cochin

In the result, the assessee’s appeals are partly allowed

ITA 75/COCH/2015[2009-10]Status: DisposedITAT Cochin11 Aug 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm

For Appellant: Sri. Rajakannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.AR
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…o placed by it on the decisions in Addl.CIT v. Surat Art and Silk Mfrs. Assn. [1980] 121 ITR 1 (SC); CIT v. Gujarat Maritime Board [2007] 295 ITR 561 (SC); CIT v. Dawoodi Bohra Jamat [2014] 364 ITR 31 (SC); and DIT(E) v. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Guj). 4.3 Before us, it was a common contention of the parties that the issue is squarely covered by the recent decision by the Hon’ble Apex Court in Asst. CIT v. Ahmedabad Urban Development Authority [2022] 449 ITR 1(SC), placing a copy thereof on record. No assistance, however, from the parties, i.e., as to how the given activity/s 4 ITA Nos…

ACIT(Exemp), Circle, Jaipur vs. Rajasthan State Road Transport Corporation, Jaipur

In the result, the appeals of the Revenue is dismissed

ITA 275/JPR/2022[2016-17]Status: DisposedITAT Jaipur26 Sept 2022AY 2016-17
For Appellant: Shri Suhani Meharwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 11Section 143(3)Section 2(15)

…the institution carrying on commercial activities with the intention to earn profit are intended to be in the nature of trade, commerce and business. This view was again upheld by Gujarat High Court in case of Director of Income Tax vs Sabarmati Ashram Trust 362 ITR 539. I want to refer State Of Andhra Pradesh vs Andhra Pradesh State Road ... on 17 August, 1988 it was held that APSRTC does not carry on any business except to provide transport service to the people Where the primary activity of the corporation itself cannot be treated as a business activity "From the foregoing, we have no hesitation to hold that…

ACIT(Exemp), Circle, Jaipur vs. Rajasthan State Road Transport Corporation, Jaipur

In the result, the appeals of the Revenue is dismissed

ITA 271/JPR/2022[2018-19]Status: DisposedITAT Jaipur26 Sept 2022AY 2018-19
For Appellant: Shri Suhani Meharwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 11Section 143(3)Section 2(15)

…the institution carrying on commercial activities with the intention to earn profit are intended to be in the nature of trade, commerce and business. This view was again upheld by Gujarat High Court in case of Director of Income Tax vs Sabarmati Ashram Trust 362 ITR 539. I want to refer State Of Andhra Pradesh vs Andhra Pradesh State Road ... on 17 August, 1988 it was held that APSRTC does not carry on any business except to provide transport service to the people Where the primary activity of the corporation itself cannot be treated as a business activity "From the foregoing, we have no hesitation to hold that…

ACIT(Exemp), Circle, Jaipur vs. Rajasthan State Road Transport Corporation, Jaipur

In the result, the appeals of the Revenue is dismissed

ITA 270/JPR/2022[2017-18]Status: DisposedITAT Jaipur26 Sept 2022AY 2017-18
For Appellant: Shri Suhani Meharwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 11Section 143(3)Section 2(15)

…the institution carrying on commercial activities with the intention to earn profit are intended to be in the nature of trade, commerce and business. This view was again upheld by Gujarat High Court in case of Director of Income Tax vs Sabarmati Ashram Trust 362 ITR 539. I want to refer State Of Andhra Pradesh vs Andhra Pradesh State Road ... on 17 August, 1988 it was held that APSRTC does not carry on any business except to provide transport service to the people Where the primary activity of the corporation itself cannot be treated as a business activity "From the foregoing, we have no hesitation to hold that…

ACIT(Exemp), Circle, Jaipur vs. Rajasthan State Road Transport Corporation, Jaipur

In the result, the appeals of the Revenue is dismissed

ITA 269/JPR/2022[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16
For Appellant: Shri Suhani Meharwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 11Section 143(3)Section 2(15)

…the institution carrying on commercial activities with the intention to earn profit are intended to be in the nature of trade, commerce and business. This view was again upheld by Gujarat High Court in case of Director of Income Tax vs Sabarmati Ashram Trust 362 ITR 539. I want to refer State Of Andhra Pradesh vs Andhra Pradesh State Road ... on 17 August, 1988 it was held that APSRTC does not carry on any business except to provide transport service to the people Where the primary activity of the corporation itself cannot be treated as a business activity "From the foregoing, we have no hesitation to hold that…

ACIT(Exemp), Circle, Jaipur vs. Rajasthan State Road Transport Corporation, Jaipur

In the result, the appeals of the Revenue is dismissed

ITA 268/JPR/2022[2013-14]Status: DisposedITAT Jaipur26 Sept 2022AY 2013-14
For Appellant: Shri Suhani Meharwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 11Section 143(3)Section 2(15)

…the institution carrying on commercial activities with the intention to earn profit are intended to be in the nature of trade, commerce and business. This view was again upheld by Gujarat High Court in case of Director of Income Tax vs Sabarmati Ashram Trust 362 ITR 539. I want to refer State Of Andhra Pradesh vs Andhra Pradesh State Road ... on 17 August, 1988 it was held that APSRTC does not carry on any business except to provide transport service to the people Where the primary activity of the corporation itself cannot be treated as a business activity "From the foregoing, we have no hesitation to hold that…

The Jewellers Association, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT
Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…Held, yes Whether, thus, assessee was entitled for continuation of registration under section 12A-Held, yes [Paras 29 and 30) [In favour of assessee] The reliance is also placed on following judicial pronouncements: In DCIT (Exemption) Vs. Sabarmati Gaushala (362 ITR 539) it was held that on interpretation of the proviso, to section 2 (15) introduced w.e.f. 01-04-2009 (A.Y. 2009-10) keeping in mind the intention of the legislature with which it was introduced, that merely because the trust is carrying out activities for the purpose of achieving the objects of the trust, certain incidental surpluses are generated,…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…y by a desire or motive to earn profits, but to do charity through the advancement of an object of general public utility, it cannot but be regarded as an institution established for charitable purposes. Θ In DIT (E) vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat) it was held as follows: ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 45 of 176 6. The legal controversy in the present Tax Appeal centers around the first proviso. In the plain terms, the proviso provides for exclusio…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…usively meant for a particular religious community. The objects do not channel benefit of any community hence would not fall under the ambit of Section 13(1)(b) of Act, 1961. 46. In Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat), after looking into the documents relating to insertion of proviso in Section 2(15) of Act, 1961, Court said that activity of a trust would be excluded from the term ''charitable purpose', if it is engaged in any activity in the nature of trade, commerce or business or any service in relation to trade commerce or business for a cess, fe…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…usively meant for a particular religious community. The objects do not channel benefit of any community hence would not fall under the ambit of Section 13(1)(b) of Act, 1961. 46. In Director of Income Tax (Exemption) Vs. Sabarmati Ashram Gaushala Trust [2014] 362 ITR 539 (Gujarat), after looking into the documents relating to insertion of proviso in Section 2(15) of Act, 1961, Court said that activity of a trust would be excluded from the term ''charitable purpose', if it is engaged in any activity in the nature of trade, commerce or business or any service in relation to trade commerce or business for a cess, fe…