P.C. RAJA RATNAM INSTITUTION vs MUNICIPAL CORPORATION OF DELHI & ORS.

The Supreme Court held that 'charitable purpose' under Section 115(4)(a) of the Delhi Municipal Corporation Act, 1957 includes relief of the poor, education, and medical relief. The Court clarified that charging fees does not disqualify a society from claiming tax exemption, as long as it is supported by voluntary contributions. The appeal was allowed, and the case was remitted to the High Court for a fresh decision based on the established criteria for charitable purposes.