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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

Sarvodaya Samaj Kalyan Sansthan, Jamui vs. CPC, Bangaluru

In the result, the appeal of the assessee is allowed

ITA 563/PAT/2024[2018-2019]Status: DisposedITAT Patna26 Nov 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143Section 143(1)Section 154Section 250

profit-motive, rather the objective of the assessee-Society is to serve the Society by way of charity as defined in section 2(15) of the Act. The assessee-Society exists solely for charitable purpose within the meaning of section 2(15) of the Income Tax Act. The aggregate annual

Sant Jaganade Maharaj Shikshan Mandal, Sindkhede vs. ITO Exemption Ward 1(1), Nsk, Nahsik

In the result, appeal of the assessee is allowed

ITA 1754/PUN/2025[2025-26]Status: DisposedITAT Pune24 Nov 2025AY 2025-26

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1754/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Sant Jaganade Maharaj V The Income Tax Officer, Shikshan Mandal, S. Exemption, Ward-1(1), Sr No.190/1, Plot No.38, Nashik. Dondaicha So., Sindkhede, Dhule – 425408. Maharashrtra. Pan: Aaabs1484Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Amit Bobde - Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption) Dated 05.11.2024 Rejecting Registration Under Section 12A(1)(Ac) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

Section 12ASection 12A(1)(ac)

No.1754/PUN/2025 [A] 4.2 Thus, on perusal of the documents and for elaborate discussion, Assessee’s objects are charitable in nature as defined in Section 2(15) of the Act. Assessee is running a school which is as per the objects and it is charitable activity. Ld.CIT(Exemption) has not brought

Legsys.Ai Technology Foundation, Mumbai vs. Commissioner of Income-Tax (Exemptions), Mumbai

In the result, both the appeals filed by the assessee are hereby allowed

ITA 4761/MUM/2025[2025-26]Status: DisposedITAT Mumbai21 Nov 2025AY 2025-26

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri V. Sridharan, Shri SamyakFor Respondent: 26.08.2025
Section 12ASection 2(15)

grossly erred in holding that the activities carried on by the Appellant do not quality the test of 'charitable purpose as defined in Section 2(15) of the Act, without appreciating that the Appellant has been incorporated wholly and exclusively for charitable purposes and to promote social welfare ... case and in law, the CIT(E) grossly erred in holding that the activities of the Appellant are in violation of Section 2(15) of the Act, without appreciating that the activities carried on by the Appellant are entirely for the benefit of the public at large. 4. That

Legsys.Ai Technology Foundation, Mumbai vs. Commissioner of Income-Tax (Exemptions), Mumbai

In the result, both the appeals filed by the assessee are hereby allowed

ITA 4757/MUM/2025[2025-26]Status: DisposedITAT Mumbai21 Nov 2025AY 2025-26

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri V. Sridharan, Shri SamyakFor Respondent: 26.08.2025
Section 12ASection 2(15)

grossly erred in holding that the activities carried on by the Appellant do not quality the test of 'charitable purpose as defined in Section 2(15) of the Act, without appreciating that the Appellant has been incorporated wholly and exclusively for charitable purposes and to promote social welfare ... case and in law, the CIT(E) grossly erred in holding that the activities of the Appellant are in violation of Section 2(15) of the Act, without appreciating that the activities carried on by the Appellant are entirely for the benefit of the public at large. 4. That

Delhi Development Authority, New Delhi vs. ACIT, (Exemptions) Circle-1(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2888/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Baldev Raj. CAFor Respondent: Shri Shrikant Namdeo, CIT-DR
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)Section 234BSection 40A(9)

eligible for the exemption/benefits as envisaged in section 11 and 12. b) The case of the Appellant falls under the last limb of section 2(15) and is hit by the proviso of section 2(15) of the Act; and c) That the provisions of section 13(8) are applicable ... before us. 7. Before us, the ld. counsel for the assessee submitted that the issue whether the activities of the authority, as per section 2(15) of the Page 3 of 6 [A.Y. 2016-17] Delhi Dev. Authority Vs. ACIT[E] Income-tax Act, 1961 [the Act, for short

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

genuineness of activities the CIT checks whether the activity of trust is falling within the meaning of charitable purpose as defined in section 2(15). The context of genuineness is that 'activities of trust should be real and not sham or bogus'. Further, the activities of the trust or institution ... Harshit Foundation (SC, 2022). No deemed registration exists. Ground 2: The assessee's activities are contractual, not charitable. They fail the test of Section 2(15). Burden of proof remains undischarged. Accordingly, both grounds of appeal deserve dismissal." 11. We have heard the rival contentions and perused material available

B Ayyalu Memorial Trust, Gummidipundi vs. CIT, Exemptions, Chennai

In the result the appeal of the assessee is allowed for statistical purposes

ITA 3214/CHNY/2024[-]Status: DisposedITAT Chennai20 Nov 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 12ASection 12A(1)(ac)Section 2(15)

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस एस

Jaycees Foundation of India, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, both the appeals in ITA Nos

ITA 5443/MUM/2025[NA]Status: DisposedITAT Mumbai20 Nov 2025

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri Vivek Perampurna (CIT-DR)
Section 12ASection 12A(1)(ac)Section 8

trusts. The definition or meaning of charitable purpose are almost similar in the section 8(1) of the Companies Act, 2013 and section 2(15) read with section 11 and 13 of the Act. The Registrar of Companies issues the incorporation certificate and licence u/s 8 only after drawing satisfaction

Jaycees Foundation of India, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, both the appeals in ITA Nos

ITA 5442/MUM/2025[NA]Status: DisposedITAT Mumbai20 Nov 2025

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Chaitee Londhe, ARFor Respondent: Shri Vivek Perampurna (CIT-DR)
Section 12ASection 12A(1)(ac)Section 8

trusts. The definition or meaning of charitable purpose are almost similar in the section 8(1) of the Companies Act, 2013 and section 2(15) read with section 11 and 13 of the Act. The Registrar of Companies issues the incorporation certificate and licence u/s 8 only after drawing satisfaction

National Solar Energy Federation of India, Delhi vs. Income Tax Officer, Ward Exemp 2(4), Delhi

In the result, assessee’s appeal is allowed

ITA 5483/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18
Section 11(2)Section 12ASection 143Section 194CSection 2(15)Section 250Section 80G

membership fees in lieu of services." 2. That the Ld. CIT(A) and Assessing Officer have erred in application of the proviso to section 2(15) by treating the appellant's genuine activities as charitable the commercial in nature. The application of the proviso in the appellant's case ... Revenue activities of the registered public charitable trust can be characterized as ‘advancement of object of General Public Utility’ as defined in section 2(15) of the Act. According to Revenue assessee is activity which can be characterized as activity in the nature of trade, commerce or business

Bharat Mukti Morcha, New Delhi vs. CIT (Exemption) Delhi, New Delhi

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 963/DEL/2025[2024-2025]Status: DisposedITAT Delhi19 Nov 2025AY 2024-2025

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal

Section 12ASection 2(15)Section 80G

without duly appreciating the charitable nature of the activities undertaken by the trust, which align with the definition of “charitable purpose” under Section 2(15) of the Income Tax Act, 1961. 2.Mischaracterization of Activities as Political: The learned CIT(E) has incorrectly classified the activities of the appellant trust ... caste discrimination, promoting social justice, and educating the public on human rights—all of which align with the definition of “charitable purpose” under Section 2(15) of the Act. 3.Failure to Consider Documentary Evidence: The learned CIT(E) failed to give due consideration to the detailed documentation provided

Bharat Mukti Morcha, Delhi vs. CIT(Exemption), New Delhi

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 962/DEL/2025[2024-2025]Status: DisposedITAT Delhi19 Nov 2025AY 2024-2025

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal

Section 12ASection 2(15)Section 80G

without duly appreciating the charitable nature of the activities undertaken by the trust, which align with the definition of “charitable purpose” under Section 2(15) of the Income Tax Act, 1961. 2.Mischaracterization of Activities as Political: The learned CIT(E) has incorrectly classified the activities of the appellant trust ... caste discrimination, promoting social justice, and educating the public on human rights—all of which align with the definition of “charitable purpose” under Section 2(15) of the Act. 3.Failure to Consider Documentary Evidence: The learned CIT(E) failed to give due consideration to the detailed documentation provided

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

frozen semen doses, which he held to be an activity in the nature of trade, commerce or business. By invoking the proviso to section 2(15) and section 13(8), the Assessing Officer denied the exemption under sections 11 and 12 of the Act. The Assessing Officer further held that ... Appeals) noted that the activities of the assessee were not charitable in view of the proviso to section 2(15). However, following the order of the Hon'ble ITAT in the assessee’s own case for A.Y. 2014-15, he allowed the statutory deduction of 15% on the corpus receipts

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

frozen semen doses, which he held to be an activity in the nature of trade, commerce or business. By invoking the proviso to section 2(15) and section 13(8), the Assessing Officer denied the exemption under sections 11 and 12 of the Act. The Assessing Officer further held that ... Appeals) noted that the activities of the assessee were not charitable in view of the proviso to section 2(15). However, following the order of the Hon'ble ITAT in the assessee’s own case for A.Y. 2014-15, he allowed the statutory deduction of 15% on the corpus receipts

Shri Bhavnagar Dashashrimali Kanthibandh (Vaishnav) Vanik Gnati, Bhavnagar vs. The CIT(Exemption), Ahmedabad

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

refer to a specific community, the overall objectives are general in nature and intended for public charitable purposes falling within the ambit of section 2(15) of the Act. The AR contended that the learned CIT(E) failed to verify whether, in fact, any activities were restricted to a particular ... shall: verify the financial statements and activities of the trust i. examine whether its objects are charitable within the meaning of ii. section 2(15) apply the amended framework of section 12AB(4) while evaluating iii. any potential “specified violation” and deal specifically with each of the judicial precedents relied

Shri Bhavnagar Dashashrimali Kanthibandh (Vaishnav) Vanik Gnati, Bhavnagar vs. The CIT(Exemption), Ahmedabad

ITA 134/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 14Section 253(5)

refer to a specific community, the overall objectives are general in nature and intended for public charitable purposes falling within the ambit of section 2(15) of the Act. The AR contended that the learned CIT(E) failed to verify whether, in fact, any activities were restricted to a particular

Jwala Mahila Samiti, 121 Ab Scheme No 54, Vijay Nagar Indore vs. CIT Exemption, Bhopal

ITA 578/IND/2025[NIL]Status: DisposedITAT Indore14 Nov 2025

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 253Section 80G(5)

overlooks the documentary evidence submitted during the proceedings. 2. The learned CIT (Exemption) has wrongly invoked the proviso to Section 2(15) of the Act, holding that the appellant is engaged in business activity merely on the basis of sale of bags and 2 related items. The conclusion that such

Jharkhand Industries & Trade Assiciation, Dhanbad vs. CIT, Exemption, Patna

In the result, all the captioned appeals filed by the assessee are allowed for statistical purposes

ITA 328/RAN/2024[AY 2024-25]Status: DisposedITAT Ranchi12 Nov 2025

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahayi.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [Pan: Aacaj6085D] Vs. Cit (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances By: Shri M. K. Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri Swaroop Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 12, 2025 Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2022-23, 2023-24 & 2024-25 Against Separate Orders All Dated 25.05.2024 Of The Commissioner Of Income Tax (Exemption), Patna [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Grant Of Regular Registration U/S 12A(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.307/Ran/2024 Is Taken As Lead Case For Narration Of Facts.

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

accordance with the object of the Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause

Jharkhand Industries & Trade Association, Dhanbad vs. CIT, Exemption, Patna

In the result, all the captioned appeals filed by the assessee are allowed for statistical purposes

ITA 327/RAN/2024[2023-24]Status: DisposedITAT Ranchi12 Nov 2025AY 2023-24

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahayi.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [Pan: Aacaj6085D] Vs. Cit (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances By: Shri M. K. Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri Swaroop Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 12, 2025 Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2022-23, 2023-24 & 2024-25 Against Separate Orders All Dated 25.05.2024 Of The Commissioner Of Income Tax (Exemption), Patna [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Grant Of Regular Registration U/S 12A(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.307/Ran/2024 Is Taken As Lead Case For Narration Of Facts.

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

accordance with the object of the Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause

Jharkhand Industries & Trade Association, Dhanbad vs. CIT (Exemption), Patna

In the result, all the captioned appeals filed by the assessee are allowed for statistical purposes

ITA 307/RAN/2024[2022-23 to 2024-25]Status: DisposedITAT Ranchi12 Nov 2025

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahayi.T.A. Nos.307, 327 & 328/Ran/2024 Assessment Years: 2022-23, 2023-24 & 2024-25 Jharkhand Industries & Trade Association............................……….……Appellant Tiwari Market, Bank More, Tiwari Gali, Dhanbad, Jharkhand – 826001. [Pan: Aacaj6085D] Vs. Cit (Exemption), Patna.....…...…..….…..….........……........……...…..…..Respondent Appearances By: Shri M. K. Choudhury, Ar, Appeared On Behalf Of The Appellant. Shri Swaroop Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2025 Date Of Pronouncing The Order : November 12, 2025 Per Pradip Kumar Choubey: All The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2022-23, 2023-24 & 2024-25 Against Separate Orders All Dated 25.05.2024 Of The Commissioner Of Income Tax (Exemption), Patna [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Grant Of Regular Registration U/S 12A(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.307/Ran/2024 Is Taken As Lead Case For Narration Of Facts.

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

accordance with the object of the Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961. Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause