Converting written play into dramas not to be held as commercial activity to deny sec. 12AA registration

INCOME TAX : Where assessee trust was formed for charitable purpose, in view of fact that one of objects of assessee mentioned that with help of literary persons of different aptitudes or classes, plays written in different languages could be converted into dramas or episodes or T.V. plays, said activity could not be regarded as commercial in nature and, thus, assessee's application for registration under section 12AA was to be allowed

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