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2010 (9) TMI 570 - AT - Income TaxRegistration u/s 12A - “the advancement of any other object of general public utility - Breach of condition of the trust deed would not entitle the institution from getting the benefit which the institution had been granted earlier being charitable - Held that:- it is not a necessary element in a charitable purpose that it should provide something for nothing or for less than it costs or for less than the ordinary price. But the existence of the trust for a charitable purpose is necessary. Though the Assessee has filed a list of English cases as to the meaning of “Education”, the same were neither discussed nor referred to. - the case of the Appellant does not satisfy the requirement of being considered as existing for education. Regarding alternate plea - “the advancement of any other object of general public utility - Held that: - such a plea was not taken before the Respondent - matter remanded back for fresh decision.
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