M/S NEW NOBLE EDUCATIONAL SOCIETY Vs.THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANR

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Title of the Case: M/S NEW NOBLE EDUCATIONAL SOCIETY Vs.THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANR




Head Notes: In a knowledge based, information driven society, true wealth is education – and access to it. Every social order accommodates, and even cherishes, charitable endeavour, since it is impelled by the desire to give back, what one has taken or benefitted from society. Our Constitution reflects a value which equates education with charity. That it is to be treated as neither business, trade, nor commerce, has been declared by one of the most authoritative pronouncements of this court in T.M.A Pai Foundation (supra). The interpretation of education being the ‘sole’ object of every trust or organization which seeks to propagate it, through this decision, accords with the constitutional understanding and, what is more, maintains its pristine and unsullied nature.



Court: Honourable Supreme Court of India



Judges: Honourable Justice  UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA




Date of Disposal : OCTOBER 19, 2022

Citation/Case law





SUPREME COURT OF INDIA