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

16 of the Trust Deed. 23. Therefore, all the above factors/activities of the Trust, which are being carried out right from the inception, would only indicate that the activities are for advancement of general public utility, as ordained in Clause 3 of the Trust Deed. Further, the Tribunal, which is a fact finding body has categorically held that these activities