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Section 105 Section 2763 Section 276C3 Section 139(1)3 Section 271(1)(a)2 Section 139(4)2

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

charitable organizations set up for advancement of objects of general public utility are entirely different from charities set up or established for the object of imparting education. In the case of the latter, the basis of exemption is Section 10(23C) (iiiab), (iiiad) and (vi). In all these provisions, the positive condition ‘solely for educational purposes’ and the negative injunction

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

Crl.A. No.-001260-001261 - 1997Supreme Court16 Feb 2004

For Respondent: Commissioner of Income Tax and Anr

Section 139(1)