Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant
section of general public. In the absence of any element of charity to general public the denial to continue registration & denial allow exemption finds support in ‘MCD Vs Children Book Trust’ [1992] 63 Taxman 385 (SC). 12.1.2 Per contra, the appellant society is admittedly formed for its members and all its operations/activities solitarily were directed towards the benevolence