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Section 119 Section 143(3)6 Section 136 Section 13(1)(c)3 Section 11(3)3 Section 12A3 Section 143(2)3 Section 13(1)3 Exemption3

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

charitable trust where any property or income of the trust enures or is used or applied for the benefit of trustee or other promoters of the trust have been interpreted strictly by courts. Reference may also be had to the decision of the Supreme Court in DIT Vrs. Diamond Bourse 259 ITR 280. In the case of Mudali family, misuse