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of <h1>Supreme Court: Non-profit society eligible for tax exemption under Delhi Municipal Act</h1> <h3>PC. Raja Ratnam Institution Versus Municipal Corporation Of Delhi And Others</h3> The Supreme Court allowed the Civil Appeal, holding that a non-profit society promoting education and welfare qualifies for tax exemption under section ... Charitable Purpose Issues involved: The judgment deals with the issue of exemption claimed by a non-profit-making registered society under section 115(4)(a) of the Delhi Municipal Corporation Act, 1957, from the liability of paying general tax leviable under the said section.Details of the Judgment:The petitioner, a non-profit-making registered society running a school in Delhi, claimed exemption from general tax under section 115(4)(a) of the Delhi Municipal Corporation Act, 1957, based on its charitable purpose of promoting education and welfare. The Delhi High Court dismissed the writ petition seeking relief, stating that the society did not qualify for exemption as it did not provide medical relief in addition to education. The petitioner appealed this decision to the Supreme Court.The petitioner argued that the language of section 115(4)(a) does not mandate offering medical relief to qualify for tax exemption, as the provision includes relief of the poor, education, and medical relief as charitable purposes. The Court agreed with the petitioner, emphasizing that the test of 'charitable purpose' is met by fulfilling any of the three conditions mentioned in the provision. The Court found the High Court's judgment to be erroneous in this regard.The respondent, representing the Municipal Corporation, acknowledged the High Court's flawed reasoning but contended that the petitioner was not entitled to exemption for other reasons. The Court decided to remand the case back to the High Court for a fresh decision, allowing both parties to submit additional materials within one month for consideration. The Court directed the High Court to expedite the disposal of the case due to its urgent nature.In conclusion, the Civil Appeal was allowed, and the case was remitted to the High Court for a fresh decision. The High Court was requested to handle the matter expeditiously, and no costs were awarded by the Supreme Court.
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