Supreme Court of India

M/s. Queen's Educational Society v. Commissioner of Income Tax

Neutral citation

Reported as [2015] 3 S.C.R. 838

Bench T.S. Thakur and R.F. Nariman JJ.

Decided 16 March 2015

Status Partly Overruled

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

3 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above facts and circumstances and therefore, exemption already granted vide order dated 4th June, 2007 is hereby withdrawn.

Judgment, page 25

From the headnote

Income Tax Act, 1961: ss.10 (23c) (iii-ad), 10(23c) (vi) - Exemption under - Held: Where an educational institution carries on the activity of education primarily for educating persons, the fact that it makes a surplus does not lead to 0 the conclusion that it ceases to exist solely for educational purposes and becomes an institution for the purpose of making profit - There is difference between the making of a surplus and an institution being carried on "for profit" - No inference arises that merely because imparting education results in making a surplus, it becomes an activity for profit -

Authorities it was built on

1978 Dharmadeepti, Alwaye, Kerala v. The Commissioner of Income Tax, Kerala cited by 3
1997 Aditanar Educational Institution Etc. v. Additional Commissioner of Income Tax cited by 3
1998 S. Rm. M.ct. M. Tiruppani Trust v. The Commissioner of Income Tax cited by 2

Where later benches applied it

2016 Visvesvaraya Technological University v. Assistant Commissioner of Income Tax relied on
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr. partly overruled

Of those, 1 relied on · 1 referred to · 1 partly overruled

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