https://www.taxtmi.com/caselaws?id=14919 The dominant issue was whether a charitable institution was disentitled to exemption under s.11 of the Income-tax Act, 1961 because it let out a community hall for consideration. The HC held that the institution's objects were education and general public utility, and the hall-letting was only an incidental activity undertaken to generate income for application to those charitable objects; applying SC authority on the "dominant purpose" test, the activity did not negate charitable character. The HC further held that s.13(1)(bb) was inapplicable because the receipts were assessable as property income, not business income. The reference was answered in favour of the assessee and against the Revenue, affirming entitlement to s.11 exemption. en-us Fri, 24 Mar 2000 00:00:00 +0530 Sat, 03 Jan 2026 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14919 The dominant issue was whether a charitable institution was disentitled to exemption under s.11 of the Income-tax Act, 1961 because it let out a community hall for consideration. The HC held that the institution's objects were education and general public utility, and the hall-letting was only an incidental activity undertaken to generate income for application to those charitable objects; applying SC authority on the "dominant purpose" test, the activity did not negate charitable character. The HC further held that s.13(1)(bb) was inapplicable because the receipts were assessable as property income, not business income. The reference was answered in favour of the assessee and against the Revenue, affirming entitlement to s.11 exemption. Case-Laws Income Tax Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14919