Hostel and transport facilities for students and staff are charitable activities u/s 2(15) of the Income Tax Act.

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....Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel facilities and transport facilities to the student and staff member of the educational Institute cannot be considered as business activity but as subservient to the object of educational activities performed by the society. - HC....