74 results for “charitable trust”+ Section 10(38)clear
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In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed
Bench: Shri R. K. Panda & Ms Astha Chandra
Trust Act, 1963. We have also gone through the various judicial decisions relied on by the assessee and are of the view that the issue raised in this appeal is squarely covered in favour of the assessee by these decisions. Accordingly, we conclude that the activities carried on by the assessee are of charitable nature and come within the definition