MUNICIPAL CORPORATION OF DELHI vs THE CHILDREN BOOK TRUST, NEW DELHI

The Supreme Court addressed the applicability of Section 115(4) of the Delhi Municipal Corporation Act regarding tax exemption for charitable societies. The Court held that to qualify for exemption, a society must demonstrate it is supported by voluntary contributions, and if it generates income independently, the exemption may be denied. The Court upheld the decision of the Division Bench, affirming that the appellant society was not entitled to tax exemption for certain portions of the property occupied by a press, as they did not meet the criteria set forth in the statute.