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

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

ASSTT. COMMNR., INCOME TAX, SURAT vs. SURAT CITY GYMKHANA

Bench: The Commissioner Of Income-Tax (Appeals) Were Also Dismissed. Aggrieved Thereby, The Assessee Filed Further Appeals Before