In the result, all the five Appeals filed by the Assessee stand
Bench: Shri H.S. Sidhu & Shri L.P. Sahu
Charitable Trust – Exemption under section 11 – Constitution and bye laws of assessee, a religious institution, indicated that its property was intended for the common purpose of furthering the objects of the State Satguru and the Central Council had the authority to manage the property – Properties vested in the trust and also recorded in the name of Sabha (Central Council) – Satguru