Construction of Public Library Amounts to Charitable Function: Punjab & Haryana HC Allows 80G Exemption

The Punjab and Haryana High Court ruled that constructing a public library qualifies as a charitable function, making it eligible for tax exemptions under Section 80G of the Income Tax Act. The court's decision supports the view that public libraries serve a significant educational and social purpose, justifying the tax benefit. This ruling is expected to encourage more charitable activities in the education sector.