Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Exemption u/s 11 - proof of hostel facilities as object of ...


Hostel and transport facilities for students and staff are charitable activities u/s 2(15) of the Income Tax Act.

July 19, 2022

Case Laws     Income Tax     HC

Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel facilities and transport facilities to the student and staff member of the educational Institute cannot be considered as business activity but as subservient to the object of educational activities performed by the society. - HC

View Source

 


 

You may also like:

  1. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

  2. 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...

  3. 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...

  4. 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...

  5. Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is...

  6. Exemption u/s 11 - Charitable activities u/s 2(15) - assessee is a regulatory body created by State Government u/s 22 of Gujarat Town Planning and Urban Development Act...

  7. Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last...

  8. Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity...

  9. 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...

  10. 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...

  11. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

  12. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  13. Exemption from GST - activity of providing the hostel facility on the rent to various students by applicant is exempt (where hostel fees charged per student per day is...

  14. Approval granted u/s 10(23C)(iv) revoked - charitable activity u/s 2(15) questioned - The Revenue alleges that the assessee is promoting its own products under the guise...

  15. Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as...

 

Quick Updates:Latest Updates