https://www.taxtmi.com/caselaws?id=428022 The Tribunal allowed the appeal, determining that the hostel and transport facilities provided to students are integral to the educational activities of the Trust and not commercial. Consequently, the assessee is entitled to exemption under Sections 11 and 12 of the I.T. Act, 1961. The Tribunal set aside the lower authorities' orders, granting all grounds of appeal raised by the assessee. The appeal was decided on 19th September 2022. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428022 The Tribunal allowed the appeal, determining that the hostel and transport facilities provided to students are integral to the educational activities of the Trust and not commercial. Consequently, the assessee is entitled to exemption under Sections 11 and 12 of the I.T. Act, 1961. The Tribunal set aside the lower authorities' orders, granting all grounds of appeal raised by the assessee. The appeal was decided on 19th September 2022. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428022