Assessee‐society provided citizen's services to common people ‐ Charged very huge fees, in addition to charges levied by State Government – Activities not treated as charitable purpose

Where assessee‐society provided citizen's services to common people by charging very huge fees which was in addition to charges levied by State Government and was additional burden upon common man, activities of assessee could not be treated as charitable in nature making it eligible for registration under section 12AA, refusal of registration was held to be justified.
Sukhmani Society for Citizen Services v. CIT (2012) 139 ITD 307 (Asr.)(Trib.)