This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 11 exemption cannot be denied for providing hostel facilities to staff & students
Case Law Details
- Case Name
- Durga Charitable Society Vs JCITÂ (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Durga Charitable Society Vs JCITÂ (ITAT Delhi)
Charitable Society providing hostel facilities to staff and students is integral part of ‘Educational Activities’, and Section 11 exemption allowed
Durga Charitable Society (Appellant) is a Society duly registered under Society Registration Act, 1860 and is engaged in running various educational institutions, medical colleges and charitable hospitals.
Assessing Officer– The return of income for Assessment Year 2010-11 declared NIL income. Assessed surplus of Hostel as business income under Section 114(A) of the Income Tax Act, 1961 (â...
Author Info
