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1 - 2 of 2 (0.16 seconds)George Educational, Medical & ... vs Assistant Director Of Income Tax ... on 23 April, 2001
The decision of Karnataka High
Court in the case Karunya Rural Health-
care Society v. Director of Income-tax
(Exemptions), [2012]24 taxmann.com 344,
as relied upon by the assessee-trust, is
very much relevant in this behalf;
wherein, it has been held by the Hon'ble
High Court that "once evidence produced
disclosed that funds of trust are
applied for carrying on charitable
activities, purpose of establishing
trust is fully satisfied and it does not
matter that assessee is carrying on
charitable activity through another
trust." Therefore, in view of the
foregoing, I see aside the impugned
order dated 28.9.2012 passed by the ld.
Commissioner of Income-tax, Rajkot-1
u/s. 12AA(1)(b)(ii) and direct him to
grant registration to the assessee-trust
under section 12A of the Act."
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