Case Law Details
Case Name : CIT Vs ST. Joseph Convert Chandannagar Educational Society (Calcutta High Court)
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All High Courts Calcutta High Court
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CIT Vs ST. Joseph Convert Chandannagar Educational Society (Calcutta High Court)
The Revenue seeks to question the propriety of an order passed by the Appellate Tribunal which has allowed donations to be made by the assessee charitable trust to another charitable trust. According to the Revenue, Sections 11 to 13 of the Income Tax Act, 1961 do not permit the income generated by a trust to be made over to another trust irrespective of the nature of the activity of the donee trust since the charitable activity for which exempt
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