https://www.scconline.com/blog/post/2021/11/08/will-hostel-facility-which-is-incidental-to-providing-education-as-per-object-of-assessee-be-a-charitable-purpose-exempted/
Will hostel facility which is incidental to providing education as per object of assessee be a charitable purpose exempted under S. 11 of Income Tax Act? ITAT answers