Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
charitable trust. The issue arising in these two appeals, prima facie, appears to be covered in favour of the respondent assessee and against the revenue by the decision of the High Court and Supreme Court. The Apex Court's decision is to the effect that Form 10 required to be filed under 17 of the Rule, could be filed