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Printing & Sale of Books Qualifies as ‘Education’: ITAT Restores Section 11 Exemption
Case Law Details
- Case Name
- Rashtrotthana Sahitya and Mudrana Trust Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Bangalore
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Rashtrotthana Sahitya and Mudrana Trust Vs ITO (ITAT Bangalore)
Printing & Selling Books Is Also ‘Education’ – ITAT Restores Section 11 Exemption to Charitable Trust
In a major relief to charitable publishing trusts, the Bangalore ITAT held that a trust engaged in printing, publication and sale of educational books continues to carry on “educational activity” and does not lose exemption merely because it earns surplus from such activities. The Tribunal restored exemption u/s 11 & 12 to Rashtrotthana Sahitya and Mudrana Trust and rejected the department’...
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