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2008 (4) TMI 16 - SC - Income Tax
Assessee claimed exemption under Section 10(23) on the basis that the objects of the respondent-assessee are exclusively charitable - AO rejected the claim - once trust is registered u/s 12A then AO can't make further probe into the objects of trust- since the department did not challenge the correctness of the judgment in the similar matter in another case - revenue appeal is dismissed