Case Law Details
Case Name : CIT Vs Dawoodi Bohara Jamat (Supreme Court of Court)
Related Assessment Year :
Courts :
Supreme Court of India
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CA Sandeep Kanoi
SC explains religious/charitable purpose and ‘substantial question of law’
In the case of CIT vs. Dawoodi Bohara Jamat SC has held that the respondent-trust is a charitable and religious trust which does not benefit any specific religious community and therefore, it cannot be held that Section 13(1)(b) of the Act would be attracted to the respondent-trust and thereby, it would be eligible to claim exemption under Sectio Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Section-2(15) of the I.T.Act,1961 has explained what is “charitable” work. The above judgment of Hon’ble Supreme Court will certainly through light to the Authorities granting Registration U/s.12-AA of the Act to those organizations, who carry on even a little work, which is charitable in nature.