M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

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

17. In answering question one, the Court held that School Education would only come within an exemption if it involved public benefit. Having so held, the Court stated: “78. The rulings arising out of Income Tax Act may not be of great help because in the Income Tax Act “charitable purpose” includes the relief of the poor, education, medical relief