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 audit

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