THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM
Accordingly, the I.T.T.A. is dismissed
ITTA/14/2017HC Andhra Pradesh15 Sept 2022
Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO
Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260
charitable trust,
which was registered u/s. 12A of the Act, and hold that the objects
are commercial in nature and consequently deny exemption u/s.
11”:- It is seen from the record that, there is no dispute with
regard to the fact that the Assessee Trust was registered by CIT,
Visakhapatnam, under Section
