Search: charitable trust

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ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

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

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

C.A. No.-005649-005649 - 1990Supreme Court27 Aug 1999

For Respondent: COMMISSIONER OF INCOME TAX

Section 161Section 256(1)

charitable and religious purposes its income was exempt from tax under Section 11(1) of the Act. Various other contentions were raised but all these were rejected by the Income- tax Officer who assessed the income in the hands of the executors and trustees as executors. Against order of the Income-Tax Officer appeal was filed before the Appellate Assistant