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Shiv Prasad • 171 ITR 698 (Alla.) CIT v. Goyal Private Family Specific Trust • 297 ITR 99 (Alla.) CIT v. Mahendra Kumar Bansal

Allahabad High Court in the case of CIT vs. Goyal Private Family Specific Trust , 171 ITR 698 (Alld.) has held under para ... held by this Court in the case of Goyal Private Family Specific Trust (supra,) we are of the considered opinion that merely because

filed beyond the prescribed period. In the case of Goyal Private Family Specific Trust [1988] 171 ITR 698, this court has held that the order ... held by this court in the case of Goyal Private Family Specific Trust [1988] 171 ITR 698, we are of the considered opinion that merely

reliance on the following judicial pronouncements: ( i) CIT vs. Goyal Private Family Specific Trust [1998] 171 ITR 698 (All) ( ii) CIT vs. Arvind Jewellers ... Allahabad High Court rendered in the case of Goyal Private Family Specific Trust (Supra). In this case, it is noted by Hon'ble Allahabad

contended that the office premises in question is a private property of Janak Specific Family Trust and said trust has created mortgage by deposit ... aforesaid proprietary concern of Janak Specific Family Trust has purchased the property from Patel Specific Family Trust is also on record. Thus, from the aforesaid

books. iii) In the case of CIT v Goyal Private family Specific Trust 1988, 171 ITR 698 701-202 Alld, it was held that

Goyal Private F amily Specific Trust, 1 71 ITR 6 98 (Alld.) has held under p a ra n o. 12 as unde ... Court in the case of Go yal Private Family Specific Trust (supra ), we ar e of th e considered opinio n that merely becaus

established. The distinction between a private and a public trust is that whereas in the former, the beneficiaries are specific individuals, in the latter, they ... trusts for charitable purposes, and indeed public trusts and charitable trusts may be considered in general as synonymous expressions. In private trusts the beneficial interest

trust on 05.12.1974 as public trust. The plaintiff has been making appropriate representations to the authorities concerned to treat the trust as a private trust ... tests to determine whether a trust is private or public trust: (a) The objects of trust. (b) Beneficiaries are specific individual or group of public

Whether the first respondent / plaintiff Trust is a Public Trust or Private Trust? ii. Whether any specific endowment had been arranged for the appellant / fourth ... Trust is a public religious Trust. iii. The Lower Court ought not to have held that the first respondent / plaintiff Trust is a Private Trust