Bench: Shri Chandra Poojari & Smt. Beena Pillai
145 CTR 176(SC): The Hon’ble Supreme Court held that (at page 180): “a mere look at section11 (1) and 11(2) is sufficient to dispel this argument. U/s 11(1) every charitable or religious trust, irrespective of whether it has filed a declaration u/s 11(2) or not, is entitled to deduction of certain income from its total