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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)

Mumbai Metropolitan Region Development Authority, Mumbai vs. Commissioner of Income-Tax (Exemptions), Mumbai

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

ITA 2725/MUM/2024[2018-19]Status: DisposedITAT Mumbai13 Jun 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Ronak DoshiFor Respondent: Shri Milind V. Patil, CIT-DR
Section 11Section 143(3)Section 144BSection 2(15)Section 263

Ld.CIT(E) and it was noticed by him that the AO has denied the exemption claimed by the assessee under the proviso to section 2(15) of the Act and thereafter the tax has been computed in the hands of the assessee. However, while computing the business income, the assessee ... bearing ITA Nos. 4391 to 4395/Mum/2019 and ITA No. 34 & 35/Mum/2020 wherein on issue of proviso to section 2(15) of the Act, the Hon'ble ITAT has allowed the appeal in the favour of the assessee. Further, it is pertinent to mention here that the decision

Sreekumara Samajam, Thrissur vs. ITO, Exemption Ward, Thrissur

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

ITA 1116/COCH/2024[2016-17]Status: DisposedITAT Cochin12 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2016-17 Sreekumara Samajam Ito, Exemption Ward, V. Thrissur Xxi/230 S Paliyamthuruth Anapuzha, Kodungallur Thrissur-680667, Kerala. Pan : Aafts2292H. (Appellant) (Respondent) Appellant By : Smt. Nivedita A Kamath, Adv. Respondent By : Smt. Leena Lal, Snr Ar. Date Of Hearing : 05.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per Sonjoy Sarma: This Appeal Is Filed By The Assessee Against The Order Dated 06.11.2024 By The National Faceless Appeal Centre (Hereinafter Referred To As ‘Cit(A)’] For The Assessment Year 2016–17. 2. Brief Facts Of The Case Are That The Assessee Is Registered As A Society Under The Travancore-Cochin Literary, Scientific & Charitable Societies Registration Act, 1955, On 02.07.2009. It Is Also Registered Under Section 12A Of The Act With The Commissioner Of Income Tax, Thrissur & Claimed To Function As A Religious & Charitable Society. The Assessee Filed Its Return Of Income For A.Y. 2016–17 Declaring ‘Nil’ Income. The Assessee Was Engaged In Conducting Kuri Business & Money-Lending Business

For Appellant: Smt. Nivedita A Kamath, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 11Section 12ASection 142(1)Section 147Section 148Section 2(15)

upon examining the records, observed that the income from business activities exceeded 20% of gross receipts. Therefore, as per the proviso to Section 2(15) of the Act, the activity could no longer be treated as charitable in nature, and the trust could not avail exemption under Section ... assessee submitted that the activities carried out were charitable in nature and within the permitted scope of Section 11 read with Section 2(15);The set-off of business loss was genuine and justifiable. The Assessing Officer erred in treating the business income as “other income” without affording proper opportunity

Siddhanta Knwledge Foundation, Chennai vs. CIT, Exemptions, Chennai

In the result, the appeal filed by the asessees is allowed for statistical purposes

ITA 1056/CHNY/2025[-]Status: DisposedITAT Chennai12 Jun 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita No.1056/Chny/2025

For Appellant: Shri K. Baskar, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 2(15)Section 25Section 80G

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Shree Koteshwar Mahadev Public Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, assessee’s appeal is allowed for statistical purposes

ITA 211/SRT/2025[NA]Status: DisposedITAT Surat11 Jun 2025

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.211/Srt/2025 (Hybrid Hearing) Shree Koteshwar Mahadev Commissioner Of Income-Tax बनाम/ Public Trust (Exemption), Ahmedabad, Aayakar Vs. B/H Dholakiya Garden, Bhawan (Vejalpur), Near Sachin Katargam Main Road, Tower, 100 Foot Ring Road, Katargam, Surat-395 004 Anandnagar-Prahladnagar Road, Ahmedabad-380 015 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagts 9911 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 80GSection 80G(5)Section 80G(5)(iii)

discussed legal backgrounds under Rule 11AA(1), Rule 11AA(2) of the Income-tax Rules, 1962 and provisions of Sections 2(15), 80G(5), Explanation-3 to Section 80G and sub-section (5B) of the Section 80G as well as the facts of the case. He had issued notices

New Bombay Merchants Educational Foundation, Navi Mumbai vs. ACIT, CPC Bangalore

In the result, the appeal of assesseeis allowed

ITA 2690/MUM/2025[2018-2019]Status: DisposedITAT Mumbai11 Jun 2025AY 2018-2019

Bench: Shri Pawan Singh & Smt. Renu Jauhri(Physical Hearing) New Bombay Merchants Educational Acit (E),-2(2), Mumbai Foundation, Vs The Sugar Market Assc. 1St Floor, Central Facility Bldg Fam Market 1, Phase 2, Turbhe Navi Mumbai, Maharashtra-400703. [Pan No. Aaatn2984J] Appellant / Assessee Respondent / Revenue Assessee By Shri Pradeep Kapasi Ca Revenue By Ms. Sujatha Iyangar, Sr. Dr Date Of Institution Of Appeal 18.04.2025 Date Of Hearing 02.06.2025 Date Of Pronouncement 11.06.2025 Order Under Section 254(1) Of Income Tax Act

Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(1)(a)Section 143(2)Section 154Section 2(15)Section 234BSection 246A

approval of funds under 80G of Income Tax Act. The assesse is engaged in imparting education within the meaning of charitable purpose under section 2(15) of Income Tax Act. The income of assessee is only on account of receipt of school fees of about Rs. 3.56 crore, which

Ishares Msci All Country Asia Ex Japan Etf(As A Successor to Ishares Msci All Country Asia Ex Japan Mauritius Co), Mumbai vs. DCIT (Int)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2154/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

Section 143(3)Section 144C(13)

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Msci India Etf(As A Sucessor to Ishares India Index Maruitius Company), Mumbai vs. DCIT (Int)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2153/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Core Msci Em Imi Ucits Etf, Mumbai vs. DCIT (Int)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2152/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Core Msci Total International Stock Etf (As A Successor to Ishares Core Total International Stock Mauritius Co ), Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2151/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Msci Emerging Markets Etf (As A Successor to Ishares Emerging Markets Index Mauritius Co ), Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2150/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares India 50 Etf (As A Successor to Ishares India Mauritius Co ), Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2149/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Msci Em Ucits Etf Usd Dist, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2148/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Msci India Ucits Etf, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation )-2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2147/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Schwab Emerging Markets Equity Etf, Mumbai vs. Deputy Commissioner of Income Tax International Taxation -4(2)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2134/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Ishares Core Msci Emerging Markets Etf (As A Sucessor to Ishares Core Emerging Markets Mauritius Company), Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

ITA 2085/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

under this sub-section does form part of the total income for the purpose of determining the rate. Total income is defined in Section 2(15) of the Act, and it means total amount of income, profits and gains computed in the manner laid down in this Act. Therefore

Chamber of Industrial and Commercial Undertakings, Ludhiana vs. Commissioner of Income Tax, Exemptions, Chandigarh

ITA 371/ASR/2024[2025-26]Status: DisposedITAT Amritsar10 Jun 2025AY 2025-26

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकरअपील सं. / Ita No. 371/Asr/2024 Chamber Of Industrial & Cit (Exemptions) बनाम/ Commercial Undertakings Chandigarh C/O Shri Tejmohan Singh (Advocate) Vs. # 527, Sector 10-D Chandigarh 160011 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatc-3924-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Tejmohan Singh (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Smt. Vandana Vijay Mohite (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 10-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application As Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Iii) Vide Impugned Order Dated 05-06-2024 Of Ld. Cit(Exemptions), Chandigarh [Cit(E)], The Assessee Is In Further Appeal Before Us. The Ld. Ar Advanced Arguments On The Strength Of Various Documents As Placed On Record. It Has Been Stated That The Amended Objects Have Not, At All, Been Considered By Ld. Cit(E). The Ld. Cit-Dr Also Advanced Arguments In Support Of Rejection Of Impugned Registration. Having Heard Rival Submissions & Upon Perusal Of Case Records Including The Papers As Kept Before Us, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Tejmohan Singh (Advocate) – Ld.ARFor Respondent: Smt. Vandana Vijay Mohite (CIT) – Ld. DR
Section 12A(1)(ac)Section 2(15)

1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND

Kerala State Ex Servicemen Development and Rehabilitation Corporation, Trivandrum vs. Commissioner of Income Tax (Exemption), Kochi

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

ITA 420/COCH/2024[2024-2025]Status: DisposedITAT Cochin10 Jun 2025AY 2024-2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Appellant: None
Section 12ASection 12A(1)(ac)Section 2(15)Section 215Section 25

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K

Shri Naminath Jain Derasar Trust, Mehsana vs. The CIT(Exemption), Ahmedabad

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

ITA 201/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jun 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 201/Ahd/2025 िनधा"रण वष" /Assessment Year : Na

For Appellant: Shri Tej Shah, AdvocateFor Respondent: Shri Hargovind Singh, Sr.DR
Section 10ASection 12ASection 12A(1)(ac)Section 253(3)

finding on the genuineness of activities, nor any determination of whether the objects of the trust are aligned with the requirements of section 2(15) of the Act. In these circumstances, we find it appropriate and necessary to remit the matter for a fresh determination. 9. Accordingly, we set aside

Cricketmaharashtra@Yahoo.Com, Pune vs. ACIT(E), Pune

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

ITA 1724/PUN/2024[2017-18]Status: DisposedITAT Pune10 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Prashant Gadekar
Section 11Section 12ASection 2(15)

claim of the assessee trust that the activities of the trust are that of Charitable Nature, and thereby invoking the provisions of amended Section 2(15) w.e.f 01-04- 2009 without appreciating that the said action is not justified on facts and in law. 3. The learned CIT(A) erred ... shall not be treated as business receipts and why the assessee should not be treated as an AOP by invoking the provisions of section 2(15) of the Act. In its reply, the assessee, interalia, stated as under (reproduced by the Ld. AO in para 8 of his assessment order

The Assocation of Colon and Rectal Surgeons of India, Jalandhar vs. CIT Exemptions, Chandigarh

In the result, both the appeals are dismissed

ITA 475/ASR/2024[NA]Status: DisposedITAT Amritsar09 Jun 2025

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 474 & 475/Asr/2024 The Association Of Colon & बनाम The Cit Rectal Surgeons Of India, Exemption, 408A, Kapurthala Road, Chandigarh Adarsh Nagar, Jalandhar स्थायी लेखा सं./Pan No: Aakat9866E अपीलाथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्ााररती की ओर से/Assessee By : Sh. Sushil Sharma, Advocate राजस्व की ओर से/ Revenue By : Smt. Vandana Vijay Mohite, Cit Dr सुिवाई की तारीख/Date Of Hearing : 20.03.2025 उदघोषणा की तारीख/Date Of Pronouncement : 09.06.2025 आदेश/Order Per Krinwant Sahay, Am: Appeals In These Cases Have Been Filed By The Assessee Against The Separate Orders, Each Dated 21.03.2024, Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh.

For Appellant: Sh. Sushil Sharma, AdvocateFor Respondent: Smt. Vandana Vijay Mohite, CIT DR

addition of the word "not involving the carrying on of any activity for profit" at the end of the definition in section 2(15) of the Act, even if the 474- 475-Asr-2024 The Association of Colon and Rectal Surgeons of India, Jalandhar 8 purpose of trust is "advancement ... remained a subject matter on of debate in India for the purposes of Income Tax assessment and exemptions. The meaning of 'education' under section 2(15) of the Income Tax Act, 1961 has been interpreted in a very narrow sense to imply only formal schooling. All other forms of dissemination