https://www.taxtmi.com/caselaws?id=789768 Letting of an auditorium by a charitable trust did not, on these facts, convert its predominant charitable activity into trade, commerce or business. The trust remained registered for education, medical relief, and promotion of music and arts, and the auditorium was used for its own charitable purposes, being hired out only when not required. The Tribunal treated the hiring activity as incidental to the main objects and held that mere surplus from such letting did not attract the proviso to section 2(15). Exemption under section 11 was therefore not denied, and the consequential application of section 13(8) did not arise. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789768 Letting of an auditorium by a charitable trust did not, on these facts, convert its predominant charitable activity into trade, commerce or business. The trust remained registered for education, medical relief, and promotion of music and arts, and the auditorium was used for its own charitable purposes, being hired out only when not required. The Tribunal treated the hiring activity as incidental to the main objects and held that mere surplus from such letting did not attract the proviso to section 2(15). Exemption under section 11 was therefore not denied, and the consequential application of section 13(8) did not arise. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789768