SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

2) provides that in case exemption is denied under section 11,\nsuch income of the trust shall be charged to tax at maximum marginal\nrate. For the Trusts and Institutions registered under section 12A,\nprovisions of sections 11, 12 and 13 are only applicable for\ndetermining income. These sections do not have provision for\ndeduction of expenditure, but allow entire

PARTH SARTHI BALY SHILPI EDUCATIONAL TRUST,VAISHALI, HAJIPUR vs. CPC, BENGALORE

In the result, appeal filed by the assessee is allowed for statistical\npurposes