Search: charitable trust

2 results for “charitable trust”+ Section 173(1)clear

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Section 10(20)3 Section 11(1)3 Section 102 Section 12A2 Exemption2

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

U.P. FOREST CORPORATION vs. DY. COMMNR. OF INCOME TAX

C.A. No.-009432-009432 - 2003Supreme Court27 Nov 2007

For Respondent: DY. COMMISSIONER OF INCOME TAX, LUCKNOW

Section 10Section 10(20)Section 11