“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)

Giniya Devi Badangaria Charitable Trust, Jhunjhunu vs. CIT(E), Jaipur

In the result both the appeals of the assessee are allowed for statistical purposes as indicated hereinabove

ITA 791/JPR/2024[NA]Status: DisposedITAT Jaipur23 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

presumed that these are business objects more particularly when the trust is carrying out its activities on no profit no loss basis, section 2(15) of the Act provides for taxability of the income Giniya Devi Badangaria Charitable Trust vs. CIT(E) of the trust if any activity

M/S Ufv India Global Education (Society), Chandigarh vs. DCIT, Exemption Circle-1, Chandigarh

In the result, appeal is allowed

ITA 516/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh20 Sept 2024AY 2018-19

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 516/Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S Ufv India Global Vs. The Dcit Exemption, Circle-1, Education, बनाम Chandigarh Ggd Sanatan Dharma College, Ector 32-C, Chandigarh (U.T.) "थायी लेखा सं./Pan No: Aabcu7691M अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 11Section 12ASection 2(15)Section 270ASection 270A(9)Section 8

objectives of the assessee company are in the field of education and related activities which comes under the ambit of the provisions of section 2(15) of The Income Tax Act, 1961 ('the Act') and hence, the objects of the assessee company is recognized as a charitable activity, hence

Advertising Agencies Association of India (Earlier Registered Under the Societies Act 1860 As Advertising Agencies Association of India Converted Into Company), Mumbai vs. I.T.O. (Exemption)-1(1), Mumbai

Appeals are disposed off and partly allowed as mentioned in this order

ITA 4424/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 11

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM

Advertising Agencies Association of India (Earlier Registered Under the Societies Act 1860 As Advertising Agencies Association of India Converted Into Company), Mumbai vs. I.T.O. (Exemption)-1(1), Mumbai

Appeals are disposed off and partly allowed as mentioned in this order

ITA 4423/MUM/2023[2015-16]Status: DisposedITAT Mumbai20 Sept 2024AY 2015-16

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 11

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM

Advertising Agencies Association of India (Earlier Registered Under the Societies Act 1890 As Advertising Agencies Association of India Converted Into Company), Mumbai vs. I.T.O. (Exemption) 1(1), Mumbai

Appeals are disposed off and partly allowed as mentioned in this order

ITA 4422/MUM/2023[2013-14]Status: DisposedITAT Mumbai20 Sept 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 11

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM

Markazul Ighasatil Khairiatil Hindiya Society, Bareilly vs. CIT(Exemptions), Lucknow

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

ITA 230/LKW/2022[00]Status: DisposedITAT Lucknow18 Sept 2024

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriamarkazul Ighasatil Khairiatil Cit(Exemption) V. Hindiya Society Income Tax Department, Mohalla Thakur Dwara Nuria Lucknow-226001. Hussainpur, Distt. Bareilly- 262305. Pan:Aaoam6484B (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Smt. Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 09 2024 Date Of Pronouncement: 18 09 2024 O R D E R

For Appellant: Shri. Rakesh Garg, AdvFor Respondent: Smt. Manu Chaurasia, CIT(DR)

Section 12Section 12ASection 2(15)

trust is at Rs.71,23,134/- and collection from mess fees are at Rs.60,48,254/-. According to the provisions of section 2(15) of the Act, when the aggregate receipt from such activities exceeds 20% of total receipt, the object is not to be considered as “Charitable in nature

Aadhar Shikshan Sanstha Yelavi, Sangli vs. CIT, Exemption, Pune

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

ITA 748/PUN/2024[-]Status: DisposedITAT Pune12 Sept 2024

Bench: Ms.Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.748/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. Aadhar Shikshan Sanstha The Commissioner Of Yelavi, V Income Tax, Exemption, At Post Yelavi, Tal Tasgaon, S Pune. Dist. Sangli, Sangli – 416416. Pan: Aaata3972D Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Mirtyunjoy Barnwal – Dr Date Of Hearing 11/09/2024 Date Of Pronouncement 12/09/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iit) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Aadhar Shikshan Sanstha Yelavi [A]

Section 10Section 11Section 80GSection 80G(5)Section 80G(5)(vi)

Association [1980] 121 ITR l/[1980] 2 Taxman 501, where the speech made by the Finance Minister, while introducing the exclusionary clause in section 2(15) of the Act, was relied upon by the Court for the purpose of ascertaining what was the reason for introducing that clause

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune vs. Mahindra International School Academy, Pune

Appeal is dismissed in above terms

ITA 980/PUN/2023[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR

Section 10Section 143(3)

1 ITA.No.980/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE

Tamilnadu Industrial Guidance and Export Promotion Bureau, Chennai vs. ITO Exemptionas Ward-1, Chennai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1660/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Sept 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.:1659 & 1660/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 Tamil Nadu Industrial The Income Tax Officer, Guidance & Export Vs Exemptions Ward 1, Promotion Bureau, Chennai No.19-A, Rukmani Lakshmipathy Salai, Egmore, Chennai – 600 008. Pan: Aacct 7538B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri M.V. Swaroop, Advocate ""यथ" क" ओर से/Respondent By : Shri Keerthi Narayanan, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 11.09.2024

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri Keerthi Narayanan, JCIT

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

disallowing the claim of exemption u/s.11 of the Act by holding that the assessee being a GPU in term of amended proviso to section 2(15) of the Act and therefore, not a charitable organisation. For this, assessee has raised various grounds which are argumentative, need not be reproduced ... cause notice during the course of assessment proceedings that as to why the assessee’s case is not covered by the provisions of section 2(15) of the Act since the amount of Rs.1,71,49,921/- is received as a fee for services rendered through single window system

Tamilnadu Industrial Guidance and Export Promotion Bureau, Chennai vs. ITO Exemptionas Ward-1, Chennai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 1659/CHNY/2024[2013-14]Status: DisposedITAT Chennai11 Sept 2024AY 2013-14

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri Keerthi Narayanan, JCIT

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

Uttrakhand Samaj, Jaipur vs. The CIT, Exemption, Jaipurthe CIT, Jaipur

In the result, all appeals of the assessee are allowed, for statistical

ITA 778/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 12ASection 2(15)Section 80G

society help to poors and needy persons. The society’s object and activity is fully charitable. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records. Furthermore, the society promptly responded to notices issued ... society help to poors and needy persons. The society’s object and acitivity is fully charitable. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records. Furthermore, the society promptly responded to notices issued

Uttrakhand Samaj, Jaipur vs. The CIT, Exemption, Jaipur

In the result, all appeals of the assessee are allowed, for statistical

ITA 777/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 12ASection 2(15)Section 80G

Uttrakhand Samaj, Jaipur vs. The CIT, Exemption, Jaipur

ITA 776/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 12ASection 2(15)Section 80G

society help to poors and needy persons. The society's object and acitivity is fully charitable. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records. Furthermore, the society promptly responded to notices issued ... society help to poors and needy persons. The society's object and acitivity is fully charitable. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records. Furthermore, the society promptly responded to notices issued

Uttrakhand Samaj, Jaipur vs. The CIT, Exemption, Jaipur

In the result, all appeals of the assessee are allowed, for statistical

ITA 775/JPR/2024[NA]Status: DisposedITAT Jaipur11 Sept 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. K. L. Choudhary, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 12ASection 2(15)Section 80G

Shri Ram Darbar Sewak Pariwar Dharmarth Trust, Hisar vs. CIT (Exemptions), Chandigarh

The appeal of the assessee is allowed for statistical purpose

ITA 1515/DEL/2024[2024-25]Status: DisposedITAT Delhi11 Sept 2024AY 2024-25

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

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

considering documents erred in rejecting application for registration on the ground that appellant had not carried out any charitable activity as envisaged under section 2(15) of the Income Tax Act, 1961. 5. Learned Authorized Representative for department of revenue submitted that appellant/assessee failed to submit complete details regarding activities

Shree Rajput Sabha, Jaipur vs. CIT(Exemption), Jaipur

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)

Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

commercial lines and the activities of the assessee are charitable and is carrying on its activities for charitable purpose within the meaning of section 2(15) of the Income Tax Act, 1961. 2.1 That, the Ld. CIT has further erred in brushing aside the submission of assessee that the activities ... students. But that kind of acquisition of knowledge through training courses cannot fall within the meaning of "education" as provided in section 2(15) of the Act. Based on that judgment other judgment he stated that conducting coaching classes is not a charitable activity. As the primary activity

Shri Amardas Baba Sansthan Trust, Washim vs. Commissioner of Income Tax ( Exemption), Pune

In the result, appeal filed by the assessee is allowed

ITA 38/NAG/2021[NIL]Status: DisposedITAT Nagpur09 Sept 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sanjay ThakarFor Respondent: Shri Kailash C. Kanojiya

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

section 80G(5)(vi) of the Act. We find that the objectives of the trust cover religious, education and medical objectives under section 2(15) of the Act. Therefore, the rejection of registration of the assessee trust under section 80G(5)(vi) of the Act on the ground of solely

Daivadnya Samjonnati Parishad Mahajanwadi Mandal, Mumbai vs. Income Tax Officer (Exemption) 1(2), Mumbai

ITA 1141/MUM/2024[2016-2017]Status: DisposedITAT Mumbai09 Sept 2024AY 2016-2017

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri V. G. Ginde a/w Shri Kumar KaleFor Respondent: Shri R. R. Makwana, Sr. DR

Section 11Section 12ASection 2(15)

conclusion that the entire amount of Rs. 32,17,508/- is the receipt from non- members and drawing support from the provisions of Section 2(15) of the Act treated the receipts as business income and denied the claim of exemption u/s 11 of the Act. The assessee carried

State Council of Vocational Training Society of Haryana, Panchkula vs. CIT(E), Chandigarh

In the result, the appeal is allowed

ITA 1228/CHANDI/2018[--]Status: DisposedITAT Chandigarh06 Sept 2024

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Neeraj Arora, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 12ASection 2(15)

Certificate and recommend the provision of additional trade as per industry need. A specific query was raised to applicant that what limb of section 2(15) is being pursued by society. ITA-1228/CHD/2018 3 In response to such query the applicant, has contended in its reply dated 16.07.2018 that ... character of charity. In that light, the main objects/ activities projected by the applicant do not qualify for the tag "education" envisaged in section 2(15) of the Act either. The sense in which the word “education” has been used in Section 2(15) as interpreted by the Apex Court

Brahman Sabha Karveer, Maharashtra vs. CIT Exemption Pune

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR

Section 13(3)Section 36ASection 41Section 80GSection 80G(5)