Certificate U/s. 80G would not automatically lead to exemption from purview of Payment of Bonus Act, 1965

Batra Hospital Employees Union Vs. Batra Hospital & Medical Research (Delhi High Court) It would be hazardous to presume that every organization, which is certified under Section 80-G of the Income Tax Act, would, of necessity, be entitled, ipso facto, to immunity from the applicability of the Payment of Bonus Act. There is substance, in the contention advanced by Mr. Sanjay Ghose, learned counsel for the petitioner, that the word “charitable purpose”, as used in Section 80-G (5) of the Income Tax Act, may not readily be equated with the words “not for the purposes of profit”, as u...