CALICUT EDUCATIONTRUST, CALICUT vs. THE ITO, WD-1,, CALICUT
In the result, the appeal filed by the assessee is dismissed
ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R
Section 10Section 11Section 12A
3) The persons referred to clause (c) of sub-section (1) and sub- section (2) are the following, namely:-
(a)
(b)
(c) ---------
(cc) any trustee of the trust or manager [by whatever name called) of the institution;]"
4.3. Thus, the CIT(A) confirmed the view taken by the Assessing Officer that the trustees and Joint Secretary managing the P.G Centre
