The primary or dominant object of the trust satisfies the conditions laid down under s. 2(15) of the Act. Even if some ancillary or incidental objects are not charitable in nature, the institution would still be considered as a charitable organisation. As held by the Supreme Court in the case of Director of IT vs. Bharat Diamond Bourse (supra), merely because some facilities were beyond its main object, that by itself would not deprive the institution of the benefits of a charitable organisation. Reiterating its earlier view in CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), the Constitution Bench of the Supreme Court in Surat Art Silk Cloth Manufacturers Association (supra) held that if the primary purpose of advancement of objects is for general public utility, the institution would remain charitable, even if there are incidental non-charitable objects for achieving the said purpose.