FT: Where assessee trust was created to provide opportunities for students of a college to seek employment and assessee was charging money for registration and subscription from enrolled students as well as getting subscription from companies who came to campus for providing employment to enrolled students, assessee's activities were not charitable in nature

IT: Where assessee trust was created to provide opportunities for students of a college to seek employment and assessee was charging money for registration and subscription from enrolled students as well as getting subscription from companies who came to campus for providing employment to enrolled students, assessee's activities were not charitable in nature


[2013] 35 taxmann.com 459 (Delhi - Trib.)

IN THE ITAT DELHI BENCH 'B'

DSE-Economics Placement Cell

v.

Director of Income-tax, Exemptions