TMI Blog1989 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... the Delhi Municipal Corporation Act, 1957, from the liability of paying general tax leviable under the said section. The case of the petitioner is that it is a non-profit-making registered society and its object is, to organize and run schools in Delhi and elsewhere with a view to promote education and welfare. Accordingly, it is running school with the name of General Raj's School in Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Explanation to clause (4) of section 115. No doubt the school is imparting education but in order to qualify for exemption, it had to give education and medical relief. Admittedly, fees are charged from students. Mere imparting of education cannot be called giving relief We, therefore, find nothing wrong with the stand taken by the Municipal Corporation of Delhi. Dismissed." The present civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not include a purpose which relates exclusively to religious teaching;" The argument is well founded. The test of "charitable purpose" is satisfied by the proof of any of the three conditions, namely, relief of the poor, education or medical relief. The fact that some fee is charged from the students is also not decisive inasmuch as the proviso indicates that the expenditure incurred in runni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties and has not expressed its opinion on the other aspects of the case, we are of the view that the case should go back on remand to it for fresh decision. During the pendency of the case in this court, the parties have filed further affidavits. It will be open to them to file additional affidavits and other materials in support of their respective cases. This, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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