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2013 (12) TMI 1409 - AT - Income TaxObject of “general public utility” – Held that:- Following the assessee’s own case for the A.Y. 2008-09 - On performance in the nature of Dance, Drama, Music education and making auditorium available for school and colleges, theatre groups and taking nominal charges for making the auditorium available for such activities cannot be termed as unreasonable – The assessee was considered as charitable organization – Activity of making available to other institution for the purpose of promoting dance, drama music etc. is in the nature of charitable activities and same does not result in any earning to the trust - To earn income for the purpose of carrying on the charitable activities, the trust had partly let out the premises so as to earn regular income - Decided against Revenue.
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