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1. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

2. Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

3. Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning,...

4. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

5. Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the...

6. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

7. Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of...

8. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

9. Charitable activity - the word ‘education’ is to be given wide interpretation which includes training and developing the knowledge, skill, mind and character of the...

10. Exemption u/s 11 - Charitable activity u/s 2(15) - income earned by the assessee out of commercial exhibitions, auditorium etc. - AO has not disputed the fact that...

11. Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

12. Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in...

13. Naturally bundled service - The hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives...

14. Exemption u/s 11 - charitable activity u/s 2(15) - providing healthcare facilities and imparting medical education and training - with a view to corporatize the hospital...

15. Registration of a trust under section 12AA(3) - the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general...