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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

Organisation for Rehabilitation of Blind in Trichy, Tiruchirapalli vs. ITO, Exemptions Ward, Tiruchirapalli

In the result the appeal of the assessee is allowed

ITA 771/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:771/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Organisation For Rehabilitation Of The Income-Tax Officer, Blind In Trichy, Vs. Exemption Ward, Tiruchirappalli. Racquet Court Lane, Near Central Bus Stand Junction, Tiruchirappalli – 620 001. [Pan:Aaato-1690-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Sridhar, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 12ASection 143(3)Section 2(15)

Assessing Officer (AO) is that the assessee would fall under the category of “advancement of any other object of general public utility” in section 2(15) and accordingly proviso to section 2(15) applies, wherein if the charitable purpose is advancement of any other object of general public utility ... fall under the realm of commercial activities and since the assessee-trust exists with the object of “general public utility”, the proviso to section 2(15) would be applicable, thus, disentitling the assessee from the claim of exemption u/s.11. 8. We have heard the rival contentions perused the grounds

Karnataka Housing Board, Bangalore vs. DCIT, Exemptions Cirlce-1, Bangalore

In the result, the appeals filed by the assessee is allowed with the above directions

ITA 171/BANG/2025[2017-18]Status: DisposedITAT Bangalore04 Aug 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Padamchand Khincha, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 11Section 13(8)Section 143(3)Section 2(15)

appellant are commercial in nature with an intention to make profits; (b) The appellant is hit by the proviso to section 2(15) read with section 13(8) of the Act. 4.3 On facts and in the circumstances of the case and law applicable, proviso to section 2(15 ... under section 12A of the Act which was granted on 03.02.2004. However, consequent to the amendment to the definition of “Charitable Purposes” under section 2(15) of the Act by way of insertion of first proviso w.e.f. 01.04.2009 the registration was cancelled

Karnataka Housing Board, Bangalore vs. DCIT, Exemptions Cirlce-1, Bangalore

In the result, the appeals filed by the assessee is allowed with the above directions

ITA 170/BANG/2025[2013-14]Status: DisposedITAT Bangalore04 Aug 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Padamchand Khincha, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 11Section 13(8)Section 143(3)Section 2(15)

appellant are commercial in nature with an intention to make profits; (b) The appellant is hit by the proviso to section 2(15) read with section 13(8) of the Act. 4.3 On facts and in the circumstances of the case and law applicable, proviso to section 2(15 ... under section 12A of the Act which was granted on 03.02.2004. However, consequent to the amendment to the definition of “Charitable Purposes” under section 2(15) of the Act by way of insertion of first proviso w.e.f. 01.04.2009 the registration was cancelled

Karnataka Housing Board, Bangalore vs. DCIT, Exemptions Cirlce-1, Bengaluru

ITA 169/BANG/2025[2012-13]Status: DisposedITAT Bangalore04 Aug 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Padamchand Khincha, AdvocateFor Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 11Section 13(8)Section 143(3)Section 2(15)

appellant are commercial in nature with an intention to make profits; (b) The appellant is hit by the proviso to section 2(15) read with section 13(8) of the Act. 4.3 On facts and in the circumstances of the case and law applicable, proviso to section 2(15 ... under section 12A of the Act which was granted on 03.02.2004. However, consequent to the amendment to the definition of “Charitable Purposes” under section 2(15) of the Act by way of insertion of first proviso w.e.f. 01.04.2009 the registration was cancelled

Karnataka Housing Board, Bangalore vs. DCIT, Bangalore

ITA 1283/BANG/2016[2011-12]Status: DisposedITAT Bangalore04 Aug 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Respondent: Date of hearing
Section 11Section 13(8)Section 143(3)Section 2(15)

appellant are commercial in nature with an intention to make profits; (b) The appellant is hit by the proviso to section 2(15) read with section 13(8) of the Act. 4.3 On facts and in the circumstances of the case and law applicable, proviso to section 2(15 ... under section 12A of the Act which was granted on 03.02.2004. However, consequent to the amendment to the definition of “Charitable Purposes” under section 2(15) of the Act by way of insertion of first proviso w.e.f. 01.04.2009 the registration was cancelled

Kerala Industrial Infrastructure Development Corporation, Thiruvananthapuram vs. Commissioner of Income Tax (E), Kochi

In the result, the appeal filed by the assessee stands dismissed

ITA 387/COCH/2025[2021-22]Status: DisposedITAT Cochin31 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Kerala Industrial Infrastructure .......... Appellant Development Corporation Sasthamangalam P.O.. Thiruvananthapuram 695010 [Pan: Aabck0384K] Vs. Commissioner Of Income Tax (Exemption) , Kochi......... Respondent Appellant By: Shri Rajeev Ca Respondent By: Shri Suresh Sivanandan, Cit-Dr Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Rajeev CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 11Section 143(3)Section 2(15)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment

Shri Dasalad Gyati Samast Kalol, Panchmahal vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 915/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R Senthil Kumar

For Appellant: Shri SN Divatia with Shri Samir Vora, ARsFor Respondent: Shri Sher Singh CIT. DR
Section 12ASection 12A(1)(ac)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R SENTHIL KUMAR, JUDICIAL

Jito Hubballi Girls Hostel and Education Trust, Dharwad vs. Commissioner of Income Tax(Exemptions), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 511/BANG/2025[NA]Status: DisposedITAT Bangalore31 Jul 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : Na

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Shivanand Kalakeri, CIT-DR
Section 12ASection 2(15)

failed to consider that construction of a girls' hostel for providing accommodation to students is a valid charitable activity within the meaning of Section 2(15) of the Income Tax Act, 1961, and that capital expenditure incurred in creating infrastructure for such charitable purposes cannot be disregarded as non-charitable

Dhiriti Foundation Trust, Mathura vs. ITO Ward, 1(3)(1), Mathura

In the result, both the appeals are allowed for statistical purposes

ITA 180/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 2(15)Section 80GSection 80G(5)

affiliated to CBSE. The aims and objects of the trust are stated to be charitable in nature within the meaning of section 2(15) of the Act. In support of the charitable nature of its activities, the appellant trust has placed before us voluminous documentary evidence, including - (i) Copy

Dhriti Foundation Trust, Mathura vs. ITO Ward, 1(3)(1), Mathura

In the result, both the appeals are allowed for statistical purposes

ITA 174/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 2(15)Section 80GSection 80G(5)

affiliated to CBSE. The aims and objects of the trust are stated to be charitable in nature within the meaning of section 2(15) of the Act. In support of the charitable nature of its activities, the appellant trust has placed before us voluminous documentary evidence, including - (i) Copy

Asgardia Foundation, Chennai vs. CIT, Exemptions, Chennai

In the result, both the appeals filed by the assessee is allowed

ITA 615/CHNY/2025[-]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.614 & 615/Chny/2025

For Appellant: Shri R. Kannan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)

reason that the activities of the trust is not Relief of the poor, Education, Medical relief and preservation of environment as defined in Section 2(15) of the Act . 3. The Learned Authorized Representative (AR), before us has submitted that he has evidences in support of its activities, like photographs ... ground that the assessee has failed to prove the activities of the trust are in charitable as defined in section 2(15) of the Act. Since, we have already remitted the matter relating to registration u/s. 12A back to the file of the Ld. CIT(E) for fresh consideration

Asgardia Foundation, Chennai vs. CIT, Exemptions, Chennai

In the result, both the appeals filed by the assessee is allowed

ITA 614/CHNY/2025[-]Status: DisposedITAT Chennai30 Jul 2025

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.614 & 615/Chny/2025

For Appellant: Shri R. Kannan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)

reason that the activities of the trust is not Relief of the poor, Education, Medical relief and preservation of environment as defined in Section 2(15) of the Act . 3. The Learned Authorized Representative (AR), before us has submitted that he has evidences in support of its activities, like photographs ... ground that the assessee has failed to prove the activities of the trust are in charitable as defined in section 2(15) of the Act. Since, we have already remitted the matter relating to registration u/s. 12A back to the file of the Ld. CIT(E) for fresh consideration

Mysore Brindavan Sky Trust, Mysore, Karnataka vs. Commissioner of Income Tax (Exemptions), Bangalore, Karnataka

In the result, appeal filed by the assessee is allowed

ITA 1086/BANG/2025[2025-26]Status: DisposedITAT Bangalore30 Jul 2025AY 2025-26

Bench: Shri Prashant Maharishi, Hon’Ble & Shri Soundararajan K, Hon’Ble

Section 12ASection 2(15)

find that the objective of the assessee is to promoting yoga and therefore it is a charitable purpose as provided under section 2(15) of the Act. Further, with respect to the activities of the trust, the Ld.CIT(E) has extracted the financial statements which itself shows that the assessee

Odhavji Chanabhai Peraj Charity Trust, Mumbai vs. Deputy Commissioner of Income Tax, Circle 25(3)(1), Mumbai, Kautilya Bhavan, Bandra Kurla Complex

In the result, both appeals by the assessee are allowed

ITA 1165/MUM/2025[AY 2025-26]Status: DisposedITAT Mumbai28 Jul 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri K. Gopal & Ms. Neha Paranjpe, ARsFor Respondent: Shri R. A. Dhyani (CIT DR)
Section 11Section 11(1)(c)Section 12A

granting registration u/s 12A of the Act. The scheme of the Act is that all entities carrying out charitable activities, as defined in section 2(15) of the Act, qualify to be registered as charitable entities subject to satisfaction of the concerned officer vis-a-vis their objects and activities

Odhavji Chanabhai Peraj Charity Trust, Mumbai vs. Deputy Commissioner of Income Tax, Circle 25(3)(1), Kautilya Bhavan, Bandra Kurla Complex, Mumbai

In the result, both appeals by the assessee are allowed

ITA 1164/MUM/2025[AY 2025-26]Status: DisposedITAT Mumbai28 Jul 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri K. Gopal & Ms. Neha Paranjpe, ARsFor Respondent: Shri R. A. Dhyani (CIT DR)
Section 11Section 11(1)(c)Section 12A

granting registration u/s 12A of the Act. The scheme of the Act is that all entities carrying out charitable activities, as defined in section 2(15) of the Act, qualify to be registered as charitable entities subject to satisfaction of the concerned officer vis-a-vis their objects and activities

Shri Vidhyasagar Sant Nivas Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

conditions outlined in section 12AB(4) explanations, clauses (a) to (e), section 13(1) clauses (a) to (c), or the first proviso to section 2(15). Furthermore, no actions have been taken I.T.A No. 242 & 243//SRT/2025 3 Shri Vidhyasagar Sant Nivas Trust vs. CIT(E) by the department regarding ... made of conditions specified under section 12AB(4) explanation, clause(a) to clause(e),13(1) clause (a) to (c), Ist proviso to section 2(15) and No any action has been taken by the department for any default under these provisions or for any other law in force

Shri Vidhyasagar Sant Nivas Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

conditions outlined in section 12AB(4) explanations, clauses (a) to (e), section 13(1) clauses (a) to (c), or the first proviso to section 2(15). Furthermore, no actions have been taken I.T.A No. 242 & 243//SRT/2025 3 Shri Vidhyasagar Sant Nivas Trust vs. CIT(E) by the department regarding ... made of conditions specified under section 12AB(4) explanation, clause(a) to clause(e),13(1) clause (a) to (c), Ist proviso to section 2(15) and No any action has been taken by the department for any default under these provisions or for any other law in force

Nritya Samsrti, Chennai vs. Income Tax Officer, Chennai

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1064/CHNY/2025[NA]Status: DisposedITAT Chennai23 Jul 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1064/Chny/2025 ननिाारण वर्ा/Assessment Year: Na V. Nritya Samsrti, Commissioner Of Income No.68/160, Big Street, Tax(Exemption), Triplicane, Chennai Chennai-600 005. [Pan: Aadtn4295P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Ashwini Vaidialingam प्रत्यर्थी की ओर से /Respondent By : Mr. Bipin C.N, Cit सुनवाईकीतारीख/Date Of Hearing : 21.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 23.07.2025

For Respondent: Mr. Bipin C.N, CIT
Section 2(15)

commercial or driven by profit in any manner. 2. The Ld. CIT (Exemption) has passed the impugned order on an erroneous interpretation of Section 2(15) of the Income Tax Act, 1961, holding that Appellant's activities are not in the nature of advancement of objects of general public utility ... merely because the Appellant charges a nominal fee in certain cases. It is submitted that Section 2(15) must be construed liberally in the context of its whole intent and purport. The purport of the first proviso to Section 2(15) is not to exclude entities which are essentially

Shri Umiya Mataji Ishver Ramji Annakshetra Trust, Bhuj Kutch vs. CIT (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purpose, in above terms

ITA 116/RJT/2025[2024-25]Status: DisposedITAT Rajkot22 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.116/Rjt/2025 "नधा"रण वष"/ Assessment Year: N.A. Shri Umiya Mataji Ishver Ramji Commissioner Of Income- बनाम Annakshetra Trust Tax(Exemption), Ahmedabad, Vadhay At Deshalpar Vandhay Room No.609, 6Th Floor, Vs. Taluka Bhuj Kutch-370 001 Ayakar Bhawan (Vejalpur), Pan : Aabts 8429 C Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 (अपीलाथ"/Assessee) (""यथ"/Respondent) :

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)

institution or fund, to which the provisions of this section apply. Therefore, ld. CIT(E) noticed that having regard to the provisions of Section 2(15), Section 80G(5), Section 80G(5B) and Explanation 3 to Section 80G(5) of the Act, it is inferred that

Shreeji Education and Charitable Trust, Jam Kandorana vs. ITO Exemption WD 1, Rajkot

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 107/RJT/2025[2025-26]Status: DisposedITAT Rajkot21 Jul 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 5Section 80GSection 80G(5)Section 80G(5)(iii)

Trust, reported in 44 taxmann.com 446. 8. Thus, Ld.CIT(E) observed that in light of above discussion and having regard to provisions of Section 2(15), Section 80G(5), Section 80G(5B) and Explanation 3 to Section 80G(5) of the Act, the following is inferred: (i) Section ... religious object. Further the purpose YOGA is expressly charitable object as per definition of charitable purpose as per the provisions of section 2(15) of the Act, which says that Charitable purpose" includes relief of the poor, education, Yoga, medical relief, preservation of environment (including watersheds, forests and wildlife