PR. COMMISSIONER OF vs. M/S. EMBASSY CHARITABLE TRUST
In the result, the appeal fails and is hereby dismissed
ITA/458/2019HC Karnataka27 Jan 2022
Bench: ALOK ARADHE,M.G.S. KAMAL
Section 12ASection 260Section 80GSection 80G(5)(vi)
Section 80G(5)(vi) of the Act. The Commissioner of
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Income Tax, by an order dated 18.09.2018, rejected the
application inter alia on the ground that primary object of the
assessee is erection, construction and maintenance of
townships and housing which is commercial in nature and not
charitable in nature. It was further held that clause
