Tax exemption cannot be denied to education trust merely for providing hostel, transportation & mess facilities

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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