CIT v. Programme for Community Organization

116 Taxmann 608Supreme Court of India2001#5122 most cited

What is CIT v. Programme for Community Organization authority for?

A charitable or religious trust is entitled to accumulate 25% of its income, with donations received constituting its property for this purpose.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Programme for Community Organization · section 11(1)(a) · accumulation of income · charitable trust · 25% accumulation · donations as property

Issues it is cited on

Judgments citing CIT v. Programme for Community Organization