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Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Case Law Details
- Case Name
- DCIT (Exemption) Vs Mukund Bhavan Trust (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
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DCIT (Exemption) Vs Mukund Bhavan Trust (ITAT Pune)
Revenue challenged CIT(A)–NFAC’s common orders dated 13-01-2025 granting exemption u/ss 11 & 12 to the Pune-based charitable trust Shri Mukund Bhavan Trust for A.Ys. 2017-18 & 2018-19. AO had assessed the trust as an AOP & denied exemption alleging violation of Sections 13(1)(c) & 13(2)(b) for leasing its property to specified persons & restricting benefits to a particular caste.
Background
The trust was founded on 10-02-1930 & registered u/s 12A on 25-03-1975. It runs religious & educational a...
Author Info
