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1. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

2. 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...

3. Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

4. Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of...

5. Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last...

6. Exemption u/s 11 - assessee is running a hostel and every year surplus is generated - As hostel fee income is subservient to the main object of the education and...

7. Exemption u/s 11 - violation of section 11(1) and 11(1)(b) - Merely advertising the fact that facility of hostel, seminar halls, auditorium etc. can be used by...

8. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

9. Exemption u/s 11 - Providing hostel facilities - The assessee is not admitting other persons in the building. It is providing facility only to the students, and there...

10. Exemption of income u/s 11 - running of hostels and providing transportation facilities to the students - facilities to the students and staff is incidental to achieve...

11. Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to...

12. Exemption u/s 11 - charitable activity u/s 2(15) - providing healthcare facilities and imparting medical education and training - with a view to corporatize the hospital...

13. Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the...

14. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

15. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...