ICRW was a non-profit organization established with objective of promoting social and economic development with women’s full participation and was incorporated as a company registered under section 25 of Companies Act, 1956. Provisions of Payment of Gratuity Act, 1972 were applicable in case of ICRW and, therefore, to protect financial interest of its employees, ICRW set up a trust, namely, ‘ICRW Group Gratuity Trust’.  New trust applied for seeking registration under section 12AA. Commissioner (E) held  that assessee was formed only for limited purpose of managing statutory obligations in form of gratuity payable to employees of ICRW and said purpose would not fall within ambit of ‘charitable purpose’ as defined under section 2(15). Accordingly, he dismissed application seeking registration.  On appeal the Tribunal held that  any trust that had been created for purpose of managing statutory obligations of employees of parent trust would certainly fall within ambit of advancement of general public utility and, hence, its activities was to be considered as a charitable as defined under section 2(15).(AY. 2018-19, 2020-21, 2021-22)