Section 2(15), 11, 12 and 13 of the Income Tax Act, 1961—Charitable purpose— Merely because the assessee is charging for certain goods and services, it does not render such activities as commercial activities and the fact that the AO has accepted that the assessee is promoting public interest as provided in the proviso to section 2(15), there cannot be any doubt that the assessee should be regarded as charitable organisation and given the full benefit of exemption provided to such organisations under the Act. Assessee is a registered Society under the Societies Act, 1860 and is also registered under section 12A and this registration is still in force, therefore, assessee is entitled to claim relief under sections 11, 12 and 13. Since the assessee is registered as a charitable trust, the application of principle of mutuality for the computation of its income is not required to be gone into as the income is to be computed as per sections 11, 12 and 13 — CIT vs. India habitat centre  [2020] 269 TAXMAN 401 (DELHI)