TMI Blog2014 (11) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... DA or their dependents from out of the corpus collected from the beneficiaries - the employees of the GCDA are contributing and from out of that contribution, they or their dependents are getting pension - Such an object implemented by the appellant-Trust cannot be said to be an object of general public utility attracting Section 2 (15) of the Act - The eligibility for registration depends upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the learned Standing Counsel for the respondents. 3. The facts of the case are that, the appellant is a Trust. The object of the Trust is to pay pension to the employees of the Greater Cochin Development Authority (GCDA) from the corpus created out of the contributions made by the employees of the GCDA itself. Taking the view that the said object of the Trust did not spell out any charitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Mys.), Commissioner of Income Tax v. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), Commissioner of Agricultural Income Tax v. Rubber Board (1997) 226 ITR 722 (Ker), Commissioner of Income Tax v. Ahmedabad Rana Caste Association (1983) 140 ITR 1 (SC) and Norka Roots v. Commissioner of Income Tax (2010) 320 ITR 733 in support of his contentions. 5. As we have already stated, the object of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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