Directing, supervising and looking after Sanatan Dharam School not amounts to imparting of education

Sanatan Dharam Shiksha Sammittee Vs CIT (Exemptions)  (ITAT Delhi) t is pertinent to note that from the perusal of the by-laws of the society, all the clauses are general clauses which do not point out any charitable activity. In fact, from the objectives the society will purchase and sell immovable property as per society’s needs. The CIT(Exemptions) rightly observed that the society purchased the property out of surplus funds and earned rental income from the shops which have been constructed out of these funds. Thus, from these observations it can be seen that the society is having comme...