S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Charitable purpose -Objects of general public utility – Merely because the society’s participants included members from the private sector, it does not change the fundamental non-commercial nature of its activities- The society’s role as a facilitator for the hydrocarbon industry does not make its activities commercial- Revision order is quashed .[ S. 2(15), 11, 12 12AA ]