Disallowance of exp of trust

CA J.Alamelu lakshmi (Chartered Accountant) (852 Points)

19 September 2013  

A charitable trust registered u/s 12A is running a School. The Rent payment during the yr is more than Rs.180,000.00. But it has not deducted TDS.

Will the amount be disallowed u/s 40(a)(ia)?

Will the Income from School be treated as Business Income?