In the result, Revenue’s appeal for the AY 2013-14
Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14
iii) any other fund or institution established for charitable purposes [which may be approved by the prescribed authority], having regard to the objects of the fund or institution and its importance throughout India or throughout any State or States; or (iv) any trust (including any other legal obligation) or institution wholly for public religious purposes or wholly for public religious