2 results for “charitable trust”+ Section 139(4)clear
Sorted by relevance
Bench: HON'BLE THE CHIEF JUSTICE
charitable character of the assessee is apparent and not in dispute since it has been accepted by the revenue up to AY 2008-09. Also, the final factual findings recorded by lower authorities conclusively demonstrate that the assessee is engaged in ‘advancement of general public utility’, and qualifies as a ‘charitable purpose’ as it does not carry any trade commerce