deed of trust was made on
11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka
Educational Trust. There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income
from other sources-Held that
deed of trust was made on
11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka
Educational Trust. There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income
from other sources-Held that
deed of trust was made on
11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka
Educational Trust. There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income
from other sources-Held that
rejection, i.e., absence of an explicit irrevocability or
dissolution clause in the trust deed, cannot be treated as a
specified violation within the meaning ... trust deed contains clause
regarding irrevocability. However, on verification of the trust
deed/MoA, no such clause relating to irrevocability or
dissolution/winding
deed of trust was made on 11.12.2010
by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust.
There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income from other
sources-Held that
deed of trust was made on 11.12.2010
by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust.
There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income from other
sources-Held that
assessee is a registered charitable trust under the Rajasthan
Public Trust Act, 1959 (refer clause (iv) PB 4). The trust is established ... precisely on the following three
grounds:
a. Discrepancy in dissolution clause-trust is revocable
b. Object for the benefit of the particular community
assessee is a registered charitable trust under the Rajasthan
Public Trust Act, 1959 (refer clause (iv) PB 4). The trust is established ... precisely on the following three
grounds:
a. Discrepancy in dissolution clause-trust is revocable
b. Object for the benefit of the particular community
Religious Trust ("Trust") which came into existence on 29.04.1964. The Trust
is registered under Rajasthan Public Trust Act, 1959 vide certificate of registration ... Trust is registered under
Rajasthan Public Trust Act, 1959 which in itself ensures that it is not a private religious trust.
2. Absence of dissolution
deed of trust was made on 11.12.2010
by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust.
There were ... held thus:
"Addition on account of the receipts on dissolution of trusts under section 56(2)(vi) as income from other
sources-Held that
