PR. COMMISSIONER OF vs. M/S. EMBASSY CHARITABLE TRUST

In the result, the appeal fails and is hereby dismissed

Bench: ALOK ARADHE,M.G.S. KAMAL

1. Whether on the facts and in the circumstances of the case, the Tribunal is right in directing the Commissioner of Income Tax to grant registration under section 12A and consequently under section 80G of the Act as well ignoring the fact that though the assessee- trust was formed predominantly for carrying out commercial activities such as construction and development

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed