provisions in the trust deed which had provided distribution of the property of the trust on the determination of the trust. This would take place ... point of the determination of the trust. According to Clause 6 of the trust deed the trust will determine on the winding
right to revoke the Trust at any time and on such revocation being made, the Trust shall be null and void and the Trust fund ... Clause 22 of the trust deed itself, namely, on such revocation being made, this trust shall be null and void and the trust fund
mean that female beneficiary became disentitled to the trust fund because portion of the trust fund due to her is paid ... were not justified in coming to the conclusion that because the trust is void or not vaild, the entire income of the trust is assessable
trust and income be
reduced to NIL.
4. Basis the survey u/s 133A at the premises of charitable trust
before the amendment ... failed to appreciate that the survey in the
premises of charitable trust was void ab initio in view of pre
amended law. The addition
trust and income be
reduced to NIL.
4. Basis the survey u/s 133A at the premises of charitable trust
before the amendment ... failed to appreciate that the survey in the
premises of charitable trust was void ab initio in view of pre
amended law. The addition
trust and income be
reduced to NIL.
4. Basis the survey u/s 133A at the premises of charitable trust
before the amendment ... failed to appreciate that the survey in the
premises of charitable trust was void ab initio in view of pre
amended law. The addition
2012
since the same is ab-initio void for all the aforesaid assessment years as
the assessee trust is entitled to exemption ... computation of total income of the assessee trust as an AOP is ab-
initio null and void for all the assessment years
153A was null
and void.
2. The ld CIT(A) erred in holding that the activities of the assessee trust were
covered ... null and void, as the assessment order passed u/s 153A r.w.s. 153C is itself null
and void. It is further contended that
that the assessee is a Charitable Trust set
up for educational activities long back. The Trust was registered ... were given by mistake and they
did not pertain to the assessee Trust. He informed the assessee that the correct
reasons recorded were different. These
Maharashtra Public Trust Act, 1950, whereas the sums were
advanced in earlier years for the object of the trust without any
interest prior ... Maharashtra Public Trust Act, 1950, whereas the sums were
advanced in earlier years for the object of the trust without any
interest prior
