Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2012-13 Jan Priya Trust Vs. Income-Tax Officer (Exemption), Ward- (Pan: Aaatj0335M) 1(1), Kolkata.
charitable purposes under section 11 (1 )(a) of the Act at 15 per cent. of the gross receipts following the decision of the Incometax Appellate Tribunal Special Bench in the case of BaiSonabaiHirjiAgiary Trust v. ITO [2005] 272