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2022 (9) TMI 967 - AT - Income TaxExemption u/s 11 & 12 - receipt of hostel fees and transportation charges from students of an educational institutions - proof of charitable activity u/s 2(15) - HELD THAT:- Respectfully following the order of Co-ordinate Bench of Tribunal in assessee own case [2019 (1) TMI 92 - ITAT DELHI] hold that the assessee is entitled to exemption u/s 11 & 12 and does not carry on business activities when it receives the hostel fees and transportation charges from students of an educational institutions therefore, order of the authorities below are set aside and grounds of appeal raised by the assessee are allowed.
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