general public utility

Section 2(15) of the Income-tax Act defines charitable purpose for the purpose of the Act and includes relief of the poor education, medical relief and the advancement of any other object of general public utility.

Accordingly, charitable purposes can be classified under four heads –

(a)     relief to the poor

(b)     education

(c)     medical relief

(d)     preservation of environment (including water sheds, forests and wild life)

(e)     preservation of monuments or places or objects of artistic or historic interest, and

(f)      any other object of general public utility.

A purpose must, in order to be charitable, be directed to the benefit of the  community or a section of the community, as distinguished from an individual or a group of individuals.

Some Impacted Objects of General Public Utility

 Promotion of literature, arts & culture

 Promotion of trade & commerce

 Furtherance of National Integration

 Promotion of International Understanding

 Promotion of Sports  Promotion of Handicrafts

 Care & Protection of Animals & Birds (other than wildlife)

Please read carefully the second part of the earlier reply........

Refer:  1.  https://indiankanoon.org/doc/172018253 OR

2.  cases/object-of-general-public-utility