M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX
C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015
Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2
Section 10Section 10(22)Section 260A
setting at naught this decision that the
exclusionary clause was added in the definition of
“charitable purpose”. The test which has, therefore,
now to be applied is whether the predominant object
of the activity involved in carrying out the object of
general public utility is to subserve the charitable
purpose or to earn profit. Where profit making is the
predominant
