Andhra Pradesh Societies Registration Act, 2001

The Supreme Court examined whether societies and trusts claiming exemption under Section 10(23C)(vi) of the Income‑Tax Act must exist exclusively for educational purposes and not for profit. It held that “solely” means the institution’s objects must be limited to education; any surplus is permissible only if it arises …

The appellant, Terapalli Dyvasahata Kumar, filed a petition under Section 23 of the Andhra Pradesh Societies Registration Act, 2001, seeking declarations and injunctions concerning the management of a society. The District Court allowed the petition, holding that "District Court concerned" should be interpreted using t…

The original landowners entered into development agreements and later formed three societies, including the appellant society, to develop a complex. Disputes arose over the sharing of lease rents collected by the appellant society from a building, leading the respondents to file petitions under Section 23 of the Andhra…