M/S Santosh Foundation , Rampura Phul vs Commissioner Of Income Tax ... on 12 September, 2023
4. There is no bar in incorporating a trust by a single family for pursuing
charitable activities for the welfare of the society and also, it is a settled law that
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ITA No.286/Asr/2017
Santosh Foundation v. CIT
registrationcannot be rejected merely on the basis that the trusthas been
formed by a single family and thus is not forgeneral public utility,
Reliance in this regard is placed on the judgment of jurisdictional Bench in case
of ACE Vision Educational and Charitable Trust vs. CIT(Ex.) as reported in
168 DTR 0458 (Chd Trib) dated 08.06.2018 wherein it has been held as under: