maintain a hostel for the students admitted in the institution, its activity of maintaining the hostel by charging hostel fees is an integral part ... question being a residential institution, its activity in maintaining the hostel by charging hostel fee (for its maintenance and providing mess facility) is an integral
also observed that the
assessee is providing hostel facilities to students against the hostel fees
which was included in the fee receipt and the corresponding ... assessee
was running a separate activity for running hostel by charging a handsome
hostel fees from the students, in comparison to rates prevailing
hostel facilities to the students and
have charged transportation fees and hostel fees from them. He
noted that during the year assessee has collected ... expenses incurred on
transportation were merely 67500/-and similarly the hostel fees
income was ₹ 208500/- whereas the expenses are only
₹ 142158/-. Therefore, both these activities
This income is being spent for running of hostel only. Running of hostel
by charging fees cannot be regarded as charitable activity. As the predominant ... that the expenses were incurred for running of
Hostel only. Running of hostel by charging fee cannot be regarded as
charitable activity.
9. The applicant
provided that no
GST would be chargeable on the hostel fees etc recovered from the Students,
faculties and other staff for lodging and boarding ... taxable
income on account of hostel receipts under section 11 (4A) of The Income
Tax Act. As hostel fee income is subservient to the main
hostel facilities to the students and have charged
transportation fees and hostel fees from them. He noted that during the
year assessee has collected ... expenses incurred on transportation were merely 67500/-and
similarly the hostel fees income was ₹ 2 08500/- whereas the expenses
are only ₹ 1 42158/-. Therefore, both
Moradabad. Over and above the educational fees it also receives hostel fees and
transportation fees and also earn interest on the surplus funds ... According to the ld
Assessing Officer the hostel fees earned by the assessee is a business activity. He therefore
held that assessee should have maintained
2136/DEL/2016
room rent receipts were in respect of hostel fee received by
the assessee society from its own students in the various
institutes ... further
submitted that the assessee society had been earning such
hostel fees from its students in all the earlier years and our
attention was drawn
annual fees received
from the students not only include tuition fees, but other charges like clinical fee,
Library fee, examination fee, lab fee etc. Therefore ... hostel fees and
provided hostel facilities to only 6 students out of permission granted for 40
students. The annual hostel fees is charged
derived income by way of tuition fee, admission fee, science laboratory fee, bus fee, breakage fee and hostel fee from the students. The Income
