Exemption Allowed Because Auditorium Hiring Was Incidental to Charity

ITO Vs Indian National Theatre Trust (ITAT Delhi) Hiring of Auditorium Not a Commercial Activity: ITAT Delhi Upholds Section 11–12 Exemption for Theatre Trust The Delhi ITAT “C” Bench, in ITO v. Indian National Theatre Trust (ITA No. 4881/Del/2025, AY 2017-18; order pronounced on 29.12.2026), has dismissed the Revenue’s appeal and upheld the grant of exemption u/s 11 & 12 to the Assessee-trust, notwithstanding receipts from hiring out an auditorium and providing space on rent. The Revenue contended that the Assessee was predominantly engaged in commercial activities of renting audi...