I.K. Gujral Punjab Technical ... vs Commissioner Of Income Tax ... on 28 October, 2024
18.5 In 'Mormugao Port Trust'(supra), again, as in 'Gujarat Maritime Board'
(supra), it was held that Section 12A of the Income Tax Act does not make any
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distinction between trusts or institutions created by a private individual or by the
Government; that if an assessee is an institution whose object is charitable as defined
under section 2(15), it would be entitled to registration under section 12A of the Act.