Charitable Society providing hostel facilities to staff and students is integral part of Educational Activities, exemption allowed

Last updated: 26 July 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) ruled in favour of Durga Charitable Society, allowing tax exemption for income generated from hostel facilities. The ITAT determined that providing hostel accommodation to students and staff is an integral part of the society's educational activities. Therefore, the surplus from these facilities should be considered exempt under Section 11 of the Income Tax Act, rather than being taxed as business income.

Court :
ITAT New Delhi

Brief :
In Durga Charitable Society v. JCIT [I.T.A. No. 4440/DEL/2015 decided on July 22, 2021] Durga Charitable Society ('the Appellant') is a Society duly registered under Society Registration Act, 1860 and is engaged in running various educational institutions, medical colleges and charitable hospitals.

Citation :
I.T.A. No. 4440/DEL/2015 decided on July 22, 2021

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Bimal Jain
Published in Income Tax
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