Case Law Details
Case Name : Ideal Education Society Vs ACIT (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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Ideal Education Society Vs ACIT (ITAT Delhi)
Conclusion:
Assessee-society would not cease to exist as educational institute because it was providing hostel facility or transportation facility or mess facility, as it was an incidental to the education purpose of the assessee-society thus, no exemption u/s 11 could be denied to assessee- society.
Held:
Assessee-society was registered u/s 12AA and was running an Inst
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