THE AHBAB BAHU UDDESHIYA EDUCATION SOCIETY ,NAGPUR vs. CIT(EXEMPTIONS ), PUNE
In the result, assessee’s appeal is allowed
ITA 160/NAG/2018[00]Status: DisposedITAT Nagpur26 Oct 2018
Bench: Shri Sandeep Gosain & Shri G. Manjunatha
For Appellant: Shri Abhay AgrawalFor Respondent: Shri R.K. Baral
Section 12ASection 13aSection 2
221 taxmann 75 (Guj.), held that question as to whether
trust is created or established for the benefit of any particular religious
community or caste or creed would be relevant only when income of
the trust is being assessed in terms of section 11 of the Act. However,
at the time of disposing off application of a trust, seeking registration
