Held - In terms of Sr. No. I of the Notification No. 12l2017-CT(Rate), services by an entity registered under section 12AA of the Income Tax Act, 1.....

Held - The case of the petitioner in this writ petition is that it is a charitable institution recognised under the provisions of the Income Tax Ac.....

Held - The applicant is charitable or religious trust under section 12-AA of the Income Tax Act and is providing shops for business and collecting .....

Held - Since the accommodation services is provided by the applicant to the pilgrims and the consideration is used to maintain the precincts of the.....

Held - We find that the Appellant is not renting out ‘rooms’ but rather is renting out units of accommodation comprising of 2 bedrooms, hall, k.....

Held - The applicant is constructing buildings and giving it on rent, etc. which are not directly related to the advancement of religion, spiritual.....