3 results for “charitable trust”+ Section 13(1)(c)clear
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In the result, the appeal is allowed for statistical purposes
Bench: S/Shri Nrs Ganesan & Sanjay Arora
1) I.T.A No.13/JAB/2019 8 Mannulal Jagannath Trust v. CIT (Exemptions) shall operate to exclude sections 11 and 12, resulting in contravention of the condition of section 80G(5)(i). Yes, the entity/s using the facility may not be covered u/s. 13(3), for s. 13 to apply, but there is neither any explanation by the assessee nor any finding