167 results for “charitable trust”+ Section 11(5)clear
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Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm
11 of the Act. In the totality of the above said facts and circumstances, we hold that the assessee is a charitable religious trust and the provisions of section 13(1)(b) of the Act would not be applicable. In view thereof, we direct the Commissioner to grant registration to the assessee under section 12A of the Act as charitable