Search: charitable trust

2 results for “charitable trust”+ Section 253(1)(c)clear

Sorted by relevance

Key Topics

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

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

MA-001849 - 2022Supreme Court03 Nov 2022

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Section 2

1. By this application, the revenue seeks a clarification of the judgment dated 19.10.2022, delivered by this court, in CA 21762/2017 and connected appeals. The clarification sought is that para 254 of the judgment should be such as to “enable the Revenue to redo the assessments in accordance with the above judgments for the past and examine the eligibility