Exemption u/s 11 doubtful as condition of advancement of any other object of general public utility not satisfied

Maharaja Shivchatrapati Pratishthan Vs ITO (ITAT Pune)

ITAT Pune held that as assessee doesn’t satisfy the condition of advancement of any other object of general public utility, its eligibility for benefit of exemption under section 11 of the Income Tax Act is doubtful.

Facts- The assessee is a Trust claimed to be engaged in highlighting life of Chatrapati Shree Shivaji Maharaj. It was registered u/s. 12A of the Act on 20-06-1974. A return was filed for the year declaring total income at Nil. Durin

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