In the result, all the three appeals of the assessee are allowed
Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.2816, 2817 & 2560/Pun/2024 Assessment Years : 2010-11, 2014-15 & 2016-17
charitable or religious trusts, etc, where the members or trustees are not entitled to any share in the income of the association of persons, the provisions of new section 167A