THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,
ITA/54/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
charitable trust. This Trust was taken over by Believers Church,
Thiruvalla vide agreement dated 23/02/2009 and by that agreement all the
assets and liabilities of Carmel Educational Trust were transferred to Believers
Church and the assesses ceased to be the trustees of Carmel Educational Trust.
According to the CIT(A), the right of trusteeship is not legally enforceable right
