“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)

Shri Rang Avadhoot Parivar Trust, Gandhinagar vs. CIT ( Exemption ), Ahmedabad

In the result, the appeal of the applicant trust is allowed for statistical purposes

ITA 115/AHD/2025[NA]Status: DisposedITAT Ahmedabad22 Apr 2025

Bench: Dr. B.R.R. Kumarms. Suchitra Kambleassessment Year N.A.

For Appellant: Shri Manoj H. Lekinwala, A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 2(15)Section 80G

case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 29.06.2024 for permanent approval u/s. 80G of the Income

Kalavatiben Bhogilal Shah Charitable Trust, Banaskantha vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the applicant trust is allowed for statistical purposes

ITA 111/AHD/2025[NA]Status: DisposedITAT Ahmedabad22 Apr 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri V. Nandakumar, CIT-D.R

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

Lightship Initiative Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the applicant trust is allowed for statistical purposes

ITA 2087/AHD/2024[NA]Status: DisposedITAT Ahmedabad22 Apr 2025

Bench: Dr. B.R.R. Kumar & Ms. Suchitra Kambleassessment Year N.A.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri V. Nandakumar, CIT-D.R

Section 12ASection 12A(1)(ac)Section 2(15)

case are that the applicant is a Public Charitable Trust and the activities of the trust are charitable within the meaning of section 2(15) of the I.T. Act. The applicant trust filed the application in Form 10AB on 20.06.2024 for registration u/s. 12A(1)(ac)(iii) of the Income

Sancheti Hospital and Medical Research Centre, Pune vs. CIT Exemption, Pune

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

ITA 509/PUN/2025[2025-26]Status: DisposedITAT Pune22 Apr 2025AY 2025-26

Bench: Shri R. K. Panda & Shri Vinay Bhamoresancheti Hospital & Medical Research Cit (Exemption), Centre Vs. Pune 16, Shivajinagar, Pune – 411005 Pan: Aabts4753M (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ajay Kumar Keshari, Cit Date Of Hearing : 21-04-2025 Date Of Pronouncement : 22-04-2025 O R D E R

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 12ASection 12A(1)(ac)

registration certificate is enclosed as Annexure 2. 5) An undertaking that there will be no infringement to the 1 Provisio to Section 2(15) of the Income Tax Act, 1961 is enclosed as Annexure 3. 6) An undertaking to the effect that the institution is complying all the requirements ... 12AB. b) There are no adverse or rejection of application filed earlier. c) All the objects of our trust are charitable as per section 2 (15) of the Income-Tax Act, 1961. There are no objects of religious in nature. d) There are no objects of commercial nature

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. Commissioner of Income Tax, Exemption, Pune

In the result, the appeal of the appellant is partly allowed for statistical purposes

ITA 1024/PUN/2023[-]Status: DisposedITAT Pune21 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari

Section 10Section 115BSection 119Section 12Section 12ASection 12A(1)Section 12A(2)

provisional registration u/s 12AB (as per Form No. 10AC). (iv) An undertaking that there will be no infringement to the 1st proviso to Section 2(15) of the Income Tax Act, 1961. (v) An affidavit/undertaking to the effect that the institution is complying with all the requirements

The Centre for Applied Social Sciences, Delhi vs. ITO(Exmp) 2.1, Delhi

In the result, the appeal filed by the Appellant is partly allowed for

ITA 4693/DEL/2024[2024-25]Status: DisposedITAT Delhi17 Apr 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrathe Centre For Applied Vs. Ito (Exemption) 2.1 Social Sciences Ward Exemption 2(1), 30-C, Ground Floor, Ram Civic Centre, Nagar Extension, Krishna New Delhi Nagar, Delhi Pan: Aaett5910A

Section 11Section 12(1)(ac)Section 12ASection 12A(1)(b)Section 2(15)

1 The Centre for applied Social Science Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’ NEW

Sai Anirudha Education Society, Ratnagiri vs. Income Tax Officer, Kolhapur

In the result, appeal of the assessee is allowed

ITA 2240/PUN/2024[A.Y.2025-26]Status: DisposedITAT Pune16 Apr 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2240/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Sai Anirudha Education V The Income Tax Officer, Society, S Kolhapur. At Post Pali Ratnagiri, Ratnagiri – 415803. Maharashtra. Pan: Aahts2715F Appellant/ Assessee Respondent / Revenue Assessee By Shri P.S.Shingte – Ar Revenue By Shri Nitin R Waghmode – Cit(Dr) Date Of Hearing 20/03/2025 Date Of Pronouncement 16/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Exemption), Pune [“Cit(E)”] Dated 13.09.2024 Whereby He Rejected The Application Of The Assessee Filed Before Him On 30.03.2024 In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The Income Tax Act, 1961 (The “Act”).

Section 11Section 12ASection 12A(1)(ac)

these facts and circumstances of the case, we are convinced that assessee is a charitable trust carrying out charitable activities as defined in Section 2(15) of the Act. Therefore, Assessee is eligible for registration u/sec.12A(1)(ac) of the Act. Accordingly, we direct ld.CIT(E) to grant registration u/sec.12A

Deputy Commissioner of Income Tax (Exemptions)-1(1), Mumbai vs. Indian Institute for Human Settlements, Mumbai

ITA 2328/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8Section 80G

activities in the nature of educational activities and not services provided in relation to trade and commerce, therefore, the proviso to Section 2(15) of the Act does not apply. The Appellant therefore, prays that the activities carried on by the Appellant be treated as educational activities and/or purely incidental ... cancelled the registration but only denied claim of exemption for the concerned AY-2013-14 by invoking the provisions of section 2(15) as the AO found that the activities are commercial in nature ? ii) Whether on the facts and circumstances of the case and in law and in light

Retired Bank Employees Charitable and Educational Trust, Bhuj vs. CIT (Exemption), Ahmedabad

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

ITA 308/RJT/2024[NA]Status: DisposedITAT Rajkot11 Apr 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.308/Rjt/2024 (िनधा"रण वष" / Assessment Year : -Na-) Retired Bank Employees बनाम/ The Cit (Exemptions) Charitable & Educational Ahmedabad – 380 015 Vs. Trust 2, Sharda Society Bhuj-Kachchh, Bhuj Bhuj – 370 001 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabar 5167 M (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Ms. Chaunauti H. Dholakia, Ld.Ar Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख / Date Of Hearing 03 /04/2025 घोषणा की तारीख /Date Of Pronouncement 11 /04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha: This Appeal By The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”], Dated 30/03/2024, Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Ms. Chaunauti H. Dholakia, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 10Section 11Section 115TSection 12ASection 12A(1)(ac)Section 2(15)

date 30.03.2024 on the ground that objects of the trust are not for the General public utility and charitable purpose as defined under section 2(15) of the Act. 3. The CIT(E) observed that the assessee-trust is not provisionally registered u/s.12AB of the Act and, therefore, held that ... holding that objects of the trust are not for the general public utility and for charitable purpose as defined under section 2(15) of the Act. (5) Order of Learned CIT(Exemption) to compute tax liability of the appellant under section 115TD read with Rule 17CB of IT Rules

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 975/PUN/2024[2012-13]Status: DisposedITAT Pune11 Apr 2025AY 2012-13

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1387 & 975/Pun/2024 धििाारण वर्ा / Assessment Years : 2011-12 & 2012-13 Maharashtra Cricket Association, Acit(E), Pune Gahunje Stadium, At Post Gahunje, Thehsil-Maval, Pune-412101 Vs. Pan : Aaatm2192D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar & Kiran Sanmane Department By : Shri Amol Khairnar Date Of Hearing : 16-01-2025 Date Of 11-04-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Dated 22.04.2024 & 12.03.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Years (“Ays”) 2011-12 & 2012-13. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar

Section 11Section 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) wc.101-04- 2009 without appreciating that the said action is not justified on facts and in law. AYs 2011-12 & 2012-13 3. The learned ... order dated 30th July, 2012 cancelled the registration granted to the assessee trust u/s 12A of the Act on account of amendment to section 2(15) and non-communication of change in objects of the trust with effect AYs 2011-12 & 2012-13 from 1st April

Maharashtra Cricket Association, Pune vs. ACIT(E), Pune

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

ITA 1387/PUN/2024[2011-12]Status: DisposedITAT Pune11 Apr 2025AY 2011-12

For Appellant: Shri C.H. Naniwadekar &For Respondent: Shri Amol Khairnar

Section 11Section 2(15)

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

Note specifying main area of charitable activities along with projection for next two years (PB 43-47); (ii) Charitable purposes provided in section 2(15) and adopted in aims and objects include relief of poor, education, medical relief and advancement of general public utility (PB 64-65); (iii) Confirmation that

Model Village Trust, Delhi vs. Sh. Prakash Dubey CIT Exemption, Delhi

In the result, both the appeals of the assessee are allowed

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Section 12A

Bay Capital India Fund Limited, Mumbai vs. CIT (A) 55, Mumbai

In the result, the appeal by the assessee is allowed

ITA 6355/MUM/2024[2019-20]Status: DisposedITAT Mumbai08 Apr 2025AY 2019-20

Bench: Shri B.R. Baskaranshri Sandeep Singh Karhail

For Appellant: Shri Sukhsagar Syal, AdvFor Respondent: Ms. Monika H. Pande, Sr. DR

Section 143(1)Section 195Section 250Section 70Section 70(2)Section 70(3)

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

Baramati Vipassana Samiti, Baramati vs. CIT, Exemptions, Pune

In the result, appeal of the assessee in ITA No

ITA 2643/PUN/2024[2025-26]Status: DisposedITAT Pune03 Apr 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2642 & 2643/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Baramati Vipassana Samiti, V The Commissioner Of Ward-I, 62000736, Chiman S Income Tax, Exemption, Shah Mala, Baramati, Pune. Maharashtra – 413102. Pan: Aaetb7354C Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Chandra Vijay – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 03/04/2025 आदेश/ Order Per Dr. Manish Borad, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A & 80G(5) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

Section 12ASection 36ASection 80GSection 80G(5)

2643/PUN/2024 [A] 8.1 Thus, we are of the opinion that objects and activities of the trust are charitable in nature as defined in Section 2(15) of the Act. As far as the issue of obtaining a meagre loan of Rs.1,15,800/- is concerned, it is observed that assessee

Baramati Vipassana Samiti, Baramati vs. CIT, Exemption, Pune

In the result, appeal of the assessee in ITA No

ITA 2642/PUN/2024[2025-26]Status: DisposedITAT Pune03 Apr 2025AY 2025-26

Section 12ASection 36ASection 80GSection 80G(5)

Goregaon Sports Club, Mumbai vs. Dy CIT (Exemption) Circle 1, Mumbai

In the result, appeal bearing ITA No

ITA 559/MUM/2025[2017-18]Status: DisposedITAT Mumbai03 Apr 2025AY 2017-18

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeegoregaon Sports Club Vs Dy.Commissioner Of Income Tax Link Road, Malad West, (Exemption), Circle-1, Mumbai Room No.607, 6Th Floor, Mtnl Mumbai-400 064 Pan: Aaatg0279F Exchange Building, Cumballa, Pedder Road, Mumbai-400 026 Appellant Respondent

For Appellant: ShriVimal Punmiya, CAFor Respondent: Shri.Dr Kishore Dhule – CIT DR

Section 11Section 12ASection 139Section 143(3)Section 2(15)Section 250

provide and facilitate indoor and outdoor games. The assessee filed the return under section 139 and claimed exemption under section 11 read with section 2(15) of the Act. The assessee carrying on the said activities for 15 years. The assessee’s case was selected for scrutiny. Finally, the order

Surat Urban Development Authority, Suda Bhawan, Nanpura vs. CIT(Exemption), Ahmedabad, Aaykar Bhawan (Vejalpur)

In the result, the appeal of the assessee is dismissed

ITA 904/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Surat Urban Development The Cit(Exemption) Authority (Suda) Vs Vejalpur, Ahmedabad. Suda Bhawan Nanpura, Surat. Pan : Aaals 0197 G (Applicant) (Responent) Assessee By : Shri Rasesh Shah, Ar : Shri Prathvi Raj Meena, Cit Revenue By सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 02/04/2025 आदेश/O R D E R

For Appellant: Shri Rasesh Shah, AR

Section 11Section 143Section 143(3)Section 144BSection 2(15)Section 263

sale/ leasing of housing projects and other projects and general development, and whether or not these activities fell under the provisions of section 2(15) of the Act i.e. objects of general public utility against the charges not being a charitable purpose. The para 2.1 to 2.2 of the ld.CIT ... sale/leasing of Housing Projects/other Projects and general development against realizable charges and whether these activities do not fall under the provisions of section 2(15) of the Act, i.e other object of general public utility against charges not being a charitable purposes. 2.3 In light of the above, the assessment

Dedhia Music Foundation, Mumbai vs. CIT (Exmption), Mumbai

In the result, both the appeals of the assessee are treated as allowed

ITA 744/MUM/2025[NA]Status: DisposedITAT Mumbai02 Apr 2025

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Aditya AjgaonkarFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 11Section 12ASection 8Section 80G

relating to charitable entities, relevant for adjudicating the issue before us, i.e section 11, 12, 12A,12AA & 2(15) of the Act. While section 2(15) defines charitable purposes, section 11 exempts incomes, derived from properties held under trust, to the extent applied for charitable purposes. Section 12A imposes ... 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

Dedhia Music Foundation, Mumbai vs. CIT (Exmption), Mumbai

In the result, both the appeals of the assessee are treated as allowed

ITA 743/MUM/2025[NA]Status: DisposedITAT Mumbai02 Apr 2025

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Aditya AjgaonkarFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 11Section 12ASection 8Section 80G