Running school buses for fees by Trust is not a commercial activity if same is incident to achieve main object of proving education

Delhi Public School Ghaziabad Vs ACIT (ITAT Delhi) The assessee did not provide transport facility to the outsiders and was providing the same only to the students and the staff working for the society. Since transport facility was incidental to achieve the object of providing education, i.e., the object of the society, therefore, the transport activities of the assessee trust could not be considered as business activity and provision of section 11(4A) had no applicability, so as to deny the exemption. FULL TEXT OF THE ITAT JUDGMENT Challenging the order dated 02.03.2015 in Appeal No 98/13-14/...