Dismissing the appeal of the assesse the Court held that ; though the object is charitable the assesse has not carried out any charitable activity of general public utility by utilising the funds which are meant for charitable purpose hence not entitle to exemption .
Norka Roots. v. CIT (2018) 401 ITR 224 (Ker) (HC)
S. 12A : Registration –Trust or institution- Though the object is charitable the assesse has not carried out any charitable activity of general public utility by utilising the funds which are meant for charitable purpose hence not entitle to exemption .[ S. 2(15) ]