Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 119 - AT - Income TaxCharitable activity u/s 2(15) - hostel facility' of the school provided exclusively to students of the school - whether not an integral part of "education" u/s 2(15) - whether a separate business activity in terms of section 11 (4A)? - Income for 'charitable purposes' - expenses incidental to achieve the object of trust - Held that:- We find that the issues and additions involved in this appeal are squarely covered in favour of the assessee by the decision of Co-ordinate Bench in the case of Kanha Charitable Trust [2017 (11) TMI 1650 - ITAT NEW DELHI] where in the Tribunal has decided the identical issues in favour of the assessee holding that providing of hostel facilities and transport facilities to the student and staff member of the educational Institute cannot be considered as business activity but is subservient to the object of educational activities - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - Decided in favour of assessee.
|