{"id":256839,"date":"2021-11-08T17:00:49","date_gmt":"2021-11-08T11:30:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=256839"},"modified":"2022-01-21T18:22:33","modified_gmt":"2022-01-21T12:52:33","slug":"will-hostel-facility-which-is-incidental-to-providing-education-as-per-object-of-assessee-be-a-charitable-purpose-exempted","status":"publish","type":"post","link":"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\/","title":{"rendered":"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"},"content":{"rendered":"

Income Tax Appellate Tribunal (ITAT): <\/strong>Coram of Anil Chaturvedi (Accountant Member) and Suchitra Kamble (Judicial Member) allowed the appeal filed by the assessee challenging the assessment order made by the Income Tax authorities.<\/p>\n

The assessee society was duly registered, and the renewal was granted for the period of 5 years. Society was granted registration under Section 12AA of the Income-tax Act, 1961. The society was granted an exemption under Section 10(23C) (vi) of the Income Tax Act. The return of income filed was filed declaring NIL income.<\/p>\n

Assessing Officer made addition of Rs 93,88,000 towards net surplus from hostel activity and also disallowed Rs 3,26,11,455 regarding the claim of depreciation made by the assessee.<\/p>\n

Being aggrieved by the assessment order the appeal of the assessee was partly allowed.<\/p>\n

Analysis, Law and Decision<\/span><\/h4>\n

Tribunal stated that it was undisputed that the assessee was carrying educational activity.<\/p>\n

Income from these activities declared by the assessee was NIL and the assessee earned gross receipt of Rs 16,26,69,407 on account of educational activity whereas the assessee was also running hostels for the students as per the UGC Guidelines which is an ancillary activity.<\/em><\/p>\n

Tribunal further expressed that, in the absence of any evidence to show that the hostel facilities were provided to anybody other than students and staff of the trust, the hostel facilities provided by the educational institution shall be construed to be the intrinsic part of the \u2018educational activities\u2019 of the assessee and they cannot be considered different than activities of the society of \u2018education\u2019.<\/p>\n

Hence, the addition amounting to Rs 93,00,088 made by the AO and sustained by the CIT(A) was not correct.<\/p>\n

CIT(A) and the Assessing Officer failed to consider that the hostel facility is incidental to achieve the object of providing education as per object of the society and hence comes under the charitable purpose which is exempt under Section 11 of the Income Tax Act, 1961.<\/em>\u00a0<\/em><\/p>\n

In light of the decision of Supreme Court in CIT v. Rajsthani & Gujarati Charitable Foundation Poona, wherein it was held that the depreciation in respect of cost of the assets allowed to the assessee as expenditure is allowable, <\/em>the issue regarding the depreciation in respect of hostel facilities was squarely covered in favour of the assessee.<\/p>\n

In view of the above discussion, the appeal of the assessee was allowed. [Ideal Institute of Technology Society v. JCIT, 2021 SCC OnLine ITAT 662<\/b><\/a>, decided on 3-11-2021]<\/p>\n

\n

Advocates before the Tribunal:<\/strong><\/p>\n

Appellant by: Sh. C. S. Aggarwal, Sr. Adv, Sh. Ravi Pratap Mall, Adv<\/p>\n

Respondent by: Ms Sunita Singh, CIT DR<\/p>\n","protected":false},"excerpt":{"rendered":"

Income Tax Appellate Tribunal (ITAT): Coram of Anil Chaturvedi (Accountant Member) and Suchitra Kamble (Judicial Member) allowed the appeal filed by the <\/p>\n","protected":false},"author":8808,"featured_media":170804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,47748,36289,4881,47747,46881,2592,29785],"class_list":["post-256839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-charitable-activity","tag-college","tag-education","tag-educational-activity","tag-hostel-facility","tag-Income_Tax","tag-law"],"yoast_head":"\nWill 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? 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Further, the assessee accounted his 50% share and offered the same as capital gain with the deduction of claim under Section 54 of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"clubbing assessee's income with minor daughter's share","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":375470,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/11\/carry-forward-of-losses-cannot-be-denied-once-return-is-valid-itat\/","url_meta":{"origin":256839,"position":3},"title":"Carry forward of losses cannot be denied once return is validly filed under S. 139(1) of Income Tax Act","author":"Bharti","date":"February 11, 2026","format":false,"excerpt":"The assessee\u2019s submitted that the authorities wrongly disallowed the carry forward of losses only because the return was filed late on 1-11-2019 at 00:00:37, and therefore not treated as a valid return under Section 139(1) of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Carry forward of losses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Carry-forward-of-losses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Carry-forward-of-losses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Carry-forward-of-losses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Carry-forward-of-losses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":198403,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/11\/penalty-under-section-2711c-of-income-tax-act-is-not-automatic-intentional-wrongdoing-by-the-assessee-has-to-be-established\/","url_meta":{"origin":256839,"position":4},"title":"Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established","author":"Bhumika Indulia","date":"July 11, 2018","format":false,"excerpt":"Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue\u2019s appeal holding that Income Tax Appellate Tribunal (ITAT) was right in holding that the assessee was not liable to penalty under Section 271(1)(c) of Income Tax Act, 1961. 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