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2013 (11) TMI 1438 - HC - Income TaxRelief u/s 80G – donation made to Sherwani Charitable Trust - notional trustee's remuneration from M/s Shervani Charitable Trust - Held that:- The trust deed was amended by rectification of original trust deed and suit was brought in the year 1980 in which declaration was obtained, the matter travelled upto the Supreme Court - The Apex Court held that a fraud was played by the rectification of the Trust-deed by altering the very object of the trust and directed that the Trust-deed must be read as it originally stood and that is the manner in which the appellant trust should be assessed except in the case - In the present case all the income tax appeals, which are in continuation of the proceedings of the assessment were pending - Thus the assessment proceedings had not become final – The issue was restored for fresh decision. - Decided in favor of revenue.
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