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2018 (5) TMI 2094 - AT - Income TaxExemption u/s 11 - charitable activity u/s 2(15) - assessee in addition to educational activities, also provide hostel and transport facilities to the students in its college - transportation and hostel running itself is not an educational activity and can at the most be said to be incidental to the object of the trust - HELD THAT:- As relying in assessee's own case [2017 (9) TMI 1030 - ITAT DELHI] and further stands supported by the decision of Rajasthan and Gujrati Charitable Foundation, Poona [2017 (12) TMI 1067 - SUPREME COURT]. Accordingly, the additions made by the ld. Authorities below deserve to be deleted and the appeal of the assessee to be allowed.
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