https://www.taxtmi.com/caselaws?id=65506 A provident fund established under a scheme framed under the Employees' Provident Fund Act, 1952 falls within the inclusive definition of "recognised provident fund" in section 2(38) of the Income-tax Act, so separate recognition by the Chief CIT or CIT is not a condition precedent. On that basis, income received by trustees on behalf of such a fund is exempt under section 10(25), and the addition was deleted. en-us Fri, 24 Oct 2008 00:00:00 +0530 Mon, 06 Aug 2012 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65506 A provident fund established under a scheme framed under the Employees' Provident Fund Act, 1952 falls within the inclusive definition of "recognised provident fund" in section 2(38) of the Income-tax Act, so separate recognition by the Chief CIT or CIT is not a condition precedent. On that basis, income received by trustees on behalf of such a fund is exempt under section 10(25), and the addition was deleted. Case-Laws Income Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65506