2024 (11) TMI 821 - SCH - Income Tax

Deduction of TDS on salary u/s 192 - Taxability of income received by Nuns, Sisters, Priests, or Fathers working as teachers in religious institutions - As decided by HC 2019 (3) TMI 1253 - MADRAS HIGH COURT there is no exemption available even to the charitable or religious institutions themselves, who have to secure registration as such and then, their income and application of income for charitable or religious purposes only is regulated strictly in accordance with the provisions contained in Chapter III of the Act. These provisions have no application to the individual Nuns, Sisters or Missionaries so as to claim any exemption from income tax. As far as the provisions with which we are concerned, namely Sections 15 and 192 of the Act, we do not have an iota of doubt that these provisions have nothing to do with religion or any other special status of the person receiving the income described to be salary by the payer of the same. HELD THAT - We are not inclined to entertain the Special Leave Petitions under Article 136 of the Constitution. Special Leave Petitions are accordingly dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions under Article 136 of the Constitution after hearing the counsel, with delay condoned. Pending applications were disposed of.