Welcome to your Ch 25: Exemption from supply of services (6 to 10)
6. Examine the following statement, charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services -
(i) Teaching to operate machines to urban homeless children by charging small fees.
(ii) Teaching polishing of leather to rural women aged upto 65 years by charging small fees.
7. Examine whether following activities are treated as charitable activities as per section 2(r) of the exemption notification
8. Examine whether following activities are treated as charitable activities as per section 2(r) of the exemption notification
9. Examine the following statement, Vaishno Devi charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services -
(i) Hotel accommodation run by trust let out to devotees for ₹ 1,000 per day.
(ii) It also run schools for person over the age of 65 years in rural area.
10. Examine the following statement, a charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services -
(i) Runs an old age home for persons whose age is atleast 60 years and charging ₹ 25,000 p.m. for lodging, boarding and maintenance.
(ii) Runs a home for orphaned, homeless or abandoned children and charging ₹ 2 p.m. for lodging, boarding and maintenance.
