79 results for “charitable trust”+ Section 13(2)(c)clear
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Bench: S/Shri George George K, Jm & Manjunath. G, Am The Dy Commr Of Income Tax Vs M/S Kunhitharuvai Memorial Central Circle Charitable Trust Kozhikode No.1 Mcc Cross Road Kozhikode 673 001 ( Appellant) (Respondent)
Charitable Institutions, in SPL( C ) No.22223 of 2014 reported in (2015) 371 ITR 370. In view of the clear provisions of the Act and also the decision of the Hon’ble Supreme Court in the case, cited supra, it is clear that in case there is violation referred to section 13(1)(c ) c), then tax can be charged