Rama Devi Memorial Society, City Public School v. JCIT (2018) 65 ITR 50 (Delhi) (Trib)

S. 11 : Property held for charitable purposes –Educational activities- Denial exemption is not justified only on account of charging fees from students – Receipts cannot be assessed as income from other sources – The assessee is entitle to exemption.[ S.2(15), 12 , 56]

Tribunal held that  the educational activity had been specifically treated as charitable purpose under S. 2(15) of the Act.  The charging of fee would not take the assessee out of the ambit of charitable activity. The fees charged from the students had been applied for the purpose of carrying out charitable activity. The income by way of fee can be held to be derived from property held under trust. The receipts were not liable to be taxed under the head “Income from other sources”.  The assessee is entitle to exemption.( AY.2010-11)