Construction of Public Library Amounts to Charitable Function: Punjab & Haryana HC Allows 80G Exemption [Read Order]
The court observed that the ancillary work, which may be carried out by the society for the purpose of enhancing education, would also be treated as work done for charitable purposes.
In a recent case, the Punjab and Haryana High Court has held that the construction of public libraries falls under charitable function and is eligible for the exemption under Section 80G of the Income Tax Act,1961. The petitioner/assessee, Mumukshu Mandal (Regd.) Shri Geeta Mandir, is a society duly registered under the Societies Registration Act, 1860,…
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