Exemption u/s. 80G eligible for construction of public library forming part of charitable function: P&H HC

Mumukshu Mandal Vs CIT (Punjab and Haryana High Court)

Punjab and Haryana High Court held that the construction of Public Library would also form part of charitable function and any work done with the same purpose is eligible for granting exemption under Section 80G of the Income Tax Act, 1961.

Facts- The petitioner is a Society duly registered under the Societies Registration Act, 1860 and engaged in the social/charitable activities. The petitioner Society had also been granted certificate by the Income Tax Department, since 1974, regarding its entitlement

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