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Case Law Details

Case Name : Pine grove International Charitable Trust Vs Union of India (Punjab & Haryana High Court)
Related Assessment Year :
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Even if a charitable educational institution having surplus, it doesn’t mean that it is exist for making profits and not solely for educational purposes.

HIGH COURT OF PUNJAB AND HARYANA

Pine grove International Charitable Trust Vs Union of India,

APPEAL NO: CWP No. 6031 of 2009,

DECIDED ON: January 29, 2010

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0 Comments

  1. sanjeev kumar lihala says:

    Dear Sir,
    Please let me know whether charitable organisation are eligible to invest there surplus in liquid funds of mutual funds u/s 11(ix) of the income tax act 1961

  2. s k sharma says:

    Dear Sir,

    the case provides exhaustive study on Sec 10(23C)(vi) utilisation of funds, and accumulation of surplus U/s 11(2)

    Trust ?Sosieties will find it very useful

    S K Sharma

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