T.M.A. Pai Foundation v. State of Karnataka

8 SCC 481Reported decision2002#1404 most cited

What is T.M.A. Pai Foundation v. State of Karnataka authority for?

Educational institutions are not commercial activities, and collecting fees for betterment and growth does not automatically disqualify them from being considered educational. Fees collected for value-added courses, training, or hostel facilities can be eligible for exemption under Section 11 if applied towards the institution's infrastructure.

81

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

TMA Pai Foundation v. State of Karnataka · Section 2(15) · Section 11 · educational activity · commercial activity · generating funds · betterment and growth · value added course fees · training · hostel fees · infrastructure · exemption

Sections most often in play

Section 2(15)Section 11Section 11(4)Section 234ASection 234BSection 32Section 10(23C)Section 12

Issues it is cited on

section 10(22)section 11(4)section 35acsection 115bbcsection 35aanonymous donationsection 2(45)advancement of general public utilitysection 60section 11(4a)section 10(23c)(vi)rectification under section 154

Judgments citing T.M.A. Pai Foundation v. State of Karnataka

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…h is a ground for divorce. 96. In fine, Mr. Kapoor submits that the socio-legal milieu in India is different, and distinct, from that which obtains in other jurisdictions, 77 (1988) 1 SCC 366 78 (2002) 8 SCC 481 79 (2002) 10 SCC 658 Digitally Signed By:SUNIL SINGH NEGI Signing Date:11.05.2022 18:14:04 Signature valid This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001825 WP (C) No 284/2015 & connected matters Page 77 of 200 and there is no justification for requiring India to apply, to itself…