The appeal of the assessee is ALLOWED
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant
charitable trust/institution. As in law, a trust is not a juristic person and, therefore, not an assessable unit or entity even for the purpose of assessment under the provisions of the Act as well as under the provisions of then Wealth Tax Act, 1957. There are the trustees who are assessed in respect of the income of the trust