THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 12A of the Act, it is to be presumed that the Trust is carrying on charitable activities. 12. The main objects of the Trust, as per Trust Deed, which was registered under the provisions of the Act, on 19th January, 1994, are: a) To identify, enrol, allot the work and regulate the Private Workers engaged by the Members