Supreme Court of India
M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above discussion, it is held that charitab le institutions and societies, which may be regulated by other s tate laws, have to comply with them- just as in the case of laws regulating education (at all levels).
Judgment, page 58
From the headnote
Income Tax Act, 1961 – s.10(23C)(vi) –”solely” – s.10(23C)(vi) exempts income of “university or other educational institution existing solely for educational purposes and not for purposes of profit” – Meaning of “solely” – Held: The requirement of t he charitable institution, society or trust etc., to ‘sol ely’ engage itself in education or educational activities, and not engage in any acti vity of profit, means that such institutions cannot have objects which are unrelated to education – Thus, all objects of th e society, trust etc., must relate to imparting education or be in r elation to
Authorities it was built on
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
- 2002 T.M.A. Pal Foundation and Ors. v. State of Karnataka and Ors.
- 1985 S. Sundaram Pillai, Etc. v. V.R. Pattabiraman Etc.
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 2005 P.A. Inamdar and Ors. v. State of Maharashtra and Ors.
- 1965 Ishverlal Thakorelal Almaula v. Motibhai Nagjibhai
- 2009 Avinash Mehrotra v. Union of India & Ors.
- 1991 Mangalore Chemicals & Fertilisers Limited v. Deputy Commissioner of Commercial Taxes and Ors..
- 1975 Indian Chambers of Commerce v. C.I.T., West Bengal-ii, Calcutta
- 1978 Dharmadeepti, Alwaye, Kerala v. The Commissioner of Income Tax, Kerala
- 2015 M/s. Queen's Educational Society v. Commissioner of Income Tax
- 2008 American Hotel & Lodging Assn. Edu. Ins. v. Central Board of Direct Taxes & Ors.
- 1997 Aditanar Educational Institution Etc. v. Additional Commissioner of Income Tax
- 2001 Oxford University Press v. Commissioner of Income Tax
- 1966 Delhi Cloth & General Mills Co. Ltd. v. The Workmen & Ors.
- 1973 State of Andhra Pradesh v. S. M. K. Parasurama Gurukul
Where later benches applied it
Of those, 1 referred to
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