“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)

Shriteja Mandir Trust, Kota vs. CIT Exemption, Jaipur

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

ITA 37/JPR/2024[2023-24]Status: DisposedITAT Jaipur01 May 2024AY 2023-24

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

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Arvind Kumar (CIT)

Section 12A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Raj Rishi Bhartrihari Matsya University Alwar, Alwar vs. ITO Ward 1(1), Alwar

ITA 568/JPR/2023[NA]Status: DisposedITAT Jaipur01 May 2024

For Appellant: Sh. R. S. PooniaFor Respondent: Sh. Ajay Malik (CIT)

Section 10Section 80GSection 80G(5)(iii)

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

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

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

impart religious education to the masses would qualify as a charitable purpose qualifying under the head of education under the provisions of Section 2(15) of the Act. The institutions established to spread religious awareness by means of education though established to promote and further religious thought could

Bhojalram Leuva Patel Seva Samaj Trust, Devki Galol vs. The Commissioner of Income Tax (Exemptions), Ahmedabad

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

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

Gender Lab Foundation, Thane vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 193/PUN/2024[-]Status: DisposedITAT Pune30 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 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 15.12.2023. 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 Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

Section 119(2)(b)Section 12ASection 80GSection 80G(5)

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.” 8 Gender

Society for Human Transformtion & Research, Delhi vs. ITO Ward-2(2), New Delhi

In the result, both the Appeals filed by the assessee in ITA

ITA 4417/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2024AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

which it is applied to such purposes in India, to the extent of 85% of such income. Charitable purposes are defined in Section 2(15). There is no dispute that the objects pursued by the assessee fall within the said definition. Even if the objects of a trust satisfies ... definition of charitable purpose" as per Section 2(15), it does not automatically confer exemption to the trust; it has to further get itself registered under Section 12A. This condition is also satisfied in the present case since the assessee was registered under Section 12A on 28.05.1976. There are further

Society for Human Transformtion & Research, Delhi vs. ITO Ward-2(2), New Delhi

In the result, both the Appeals filed by the assessee in ITA

ITA 4416/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Apr 2024AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

Jodhpur Development Authority, Jodhpur vs. DCIT (Exemption), Jaipur

In the result, the appeal in ITA no

ITA 666/JPR/2023[2013-14]Status: DisposedITAT Jaipur26 Apr 2024AY 2013-14

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

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)

Section 11Section 143(3)Section 234A

Considering the activities carried out by the Trust the case falls under the category of last limb of charitable purpose defined in section 2(15) i.e. advancement of any other object of general public utility. 4.4 This amendment was applicable for A.Y. 2009-10. During this year from sale ... income was Rs. 63,15,20,000/ Since receipt from trading/business/ commercial activities were more than 25 lakhs during the year proviso to section 2(15) of the Act is also attracted in this case Once activities are out of purview of Charitable purpose exemption

Jodhpur Development Authority, Jodhpur vs. DCIT (Exemption), Jaipur

In the result, the appeal in ITA no

ITA 665/JPR/2023[2009-10]Status: DisposedITAT Jaipur26 Apr 2024AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)

Section 11Section 143(3)Section 234A

Dy. Commissioner of Income Tax(E)-2(1), Mumbai, Cumbala Hill vs. The Gem and Jewellery Export Promotion Council, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 3158/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Apr 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 3158 & 3159/Mum/2023 (A.Ys. 2015-16 & 2016-17)

For Appellant: Biswanath DasFor Respondent: Nitesh Joshi

Section 11Section 11(2)Section 13(8)Section 143(2)Section 2(15)

Nos.3158 & 3159/Mum/2023 DCIT(E) -2(1) Vs. The Gem & Jewellery Export Promotion Council are more than Rs.25 lakhs, hence the proviso to section 2(15) of the I.T. Act is applicable and the assessee is not entitled to exemption u/s 11 of the Act in view of the provisions ... allowing the exemption u/s 11 of the Act to the assessee whose case squarely falls under the under the proviso (i) to section 2(15) of the Act with respect to the advancement of any other object of general utility, as the act of conducting exhibitions being in the nature

Parul University Alumni Association, Vadodara vs. The Commissioner of Income Tax-Exemption, Ahmedabad

In the result, Ground No. 2 of the assessee’s appeal is allowed for statistical purposes

ITA 70/AHD/2024[-]Status: DisposedITAT Ahmedabad24 Apr 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 12ASection 12A(1)(ac)

mentioned in the constitution of the appellant trust falls in the fifth and residuary limb contained in the definition of "Charitable purposes" under Section 2(15) i.e. "Advancement of any other general public utility". It was submitted that advancement of any other general public utility comprises an array of combination ... further submitted before us that the expression 'public' includes cross section of public. It is well settled that for satisfying the requirements of Section 2(15), it is not necessary that the benefit should reach each and every poor person in the state or country. The court in the case

Anjuman E Nusratul Muslimin Tankaria, Bharuch vs. CIT(Exemption), Ahmedabad

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

ITA 59/AHD/2023[2022-23]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Kinjal V. Shah, A.RFor Respondent: Shri Sudhendu Das, CIT-DR

Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)

D. Y. Patil International University, Pune vs. The Commissioner of Income Tax (Exemption), Pune

In the result, the appeal filed by the assessee is dismissed as ‘withdrawn’

ITA 578/PUN/2023[-]Status: DisposedITAT Pune24 Apr 2024

Bench: Shri R. K. Panda & Shri S.S. Godarad.Y. Patil International University, Cit (Exemption), Pune Sector 29, Nigdi Pradhikaran, Vs. Akurdi, Pune – 411044 Pan : Aaajd1365R (Appellant) (Respondent) Assessee By : Shri Mihir Naniwadekar (Through Virtual) Department By : Shri Keyur Patel, Cit-Dr Date Of Hearing : 24-04-2024 Date Of Pronouncement : 24-04-2024 O R D E R Per R. K. Panda, Vp :

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Keyur Patel, CIT-DR

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

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI S.S

Sir Ratan Tata Trust, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

ITA 4155/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Apr 2024AY 2014-15

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

Section 10(34)Section 11Section 13(1)(c)Section 13(1)(d)Section 143(3)Section 153Section 2(15)Section 234BSection 250Section 263

erred in not providing any specific finding on issue of violation u/s 13(1)(c) of the Act and section 2(15) of the Act and bringing to tax entire income instead of just the prohibitive income which is otherwise not exempt. 6. On the facts and circumstances

Sasha Association for Craft Producers, Kolkata vs. ITO, Ward 1(3), Exempt, Kolkata

ITA 980/KOL/2023[2018-19]Status: DisposedITAT Kolkata22 Apr 2024AY 2018-19

Bench: Sri Rajesh Kumar & Sonjoy Sarma

For Appellant: Income declared as per ITR

Section 11Section 11(6)Section 143(2)Section 250

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश

Income Tax Officer, Exemption, Ward 2(4), Delhi vs. Professional Assistance for Development Action, Delhi

Appeals of the Revenue are dismissed

ITA 2917/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

assessee involve rendering of services in relation to carrying on of a trade, commerce or business and hence, hit by the proviso to section 2(15) of the Act. ii. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in directing ... India trade Promotion Organization Vs DGIT(E)-53 Taxmann.com 404 (Delhi) 2015 wherein the Hon'ble High Court, while interpreting the proviso to section 2(15) held that mere on the basis of receipt of fee or charge cannot be said that the assessee is involved in any trade, commerce

Income Tax Officer, Exemption, Ward 2, 4, Delhi vs. Professional Assistance for Development Action, Delhi

Appeals of the Revenue are dismissed

ITA 2916/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Apr 2024AY 2016-17

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

Income Tax Officer (Exemption), Ward -2(4), New Delhi, Delhi vs. Professional Assistance for Development Action, Delhi

Appeals of the Revenue are dismissed

ITA 2915/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Apr 2024AY 2015-16

Bench: Shri Kul Bharat & Shri M. Balaganesh

Section 11Section 11(1)Section 2(15)

Vallabhdas Valji Jilha Vachanalaya, Jalgaon vs. The Commissioner of Income Tax, Exemption - Pune, Pune

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

ITA 1423/PUN/2023[N.A.]Status: DisposedITAT Pune18 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 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 26.10.2023. 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) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

Section 10Section 12ASection 80GSection 80G(5)

Vaidya Mangat Rai Foundation, Chandigarh vs. CIT(Exemption), Chandigarh

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

ITA 2668/DEL/2023[2023-24]Status: DisposedITAT Delhi18 Apr 2024AY 2023-24

Bench: Shri G. S. Pannu & Shri Anubhav Sharmavaidya Mangat Rai The Commissioner Of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. Pan-Aadtv 6078Q (Appellant) (Respondent) Assessee By Shri Tej Mohan Singh, Adv. Department By Ms. Sapna Bhattia, Cit-Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 18/04/2024

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