https://www.taxtmi.com/caselaws?id=40113 The exemption under section 115(4)(a) of the Delhi Municipal Corporation Act depends on whether the society falls within the inclusive meaning of "charitable purpose", which covers relief of the poor, education, or medical relief; all three elements need not coexist. Charging fees from students does not by itself defeat exemption, because the provision contemplates support by voluntary contributions and permits application of income to the society's objects. The High Court erred in treating medical relief as mandatory and in failing to examine the remaining factual matters relevant to the claim. The exemption issue was decided in favour of the petitioner and the matter was remitted for fresh consideration on the outstanding facts. en-us Wed, 06 Sep 1989 00:00:00 +0530 Sat, 24 Apr 2010 13:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40113 The exemption under section 115(4)(a) of the Delhi Municipal Corporation Act depends on whether the society falls within the inclusive meaning of "charitable purpose", which covers relief of the poor, education, or medical relief; all three elements need not coexist. Charging fees from students does not by itself defeat exemption, because the provision contemplates support by voluntary contributions and permits application of income to the society's objects. The High Court erred in treating medical relief as mandatory and in failing to examine the remaining factual matters relevant to the claim. The exemption issue was decided in favour of the petitioner and the matter was remitted for fresh consideration on the outstanding facts. Case-Laws Income Tax Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40113