https://www.taxtmi.com/caselaws?id=237437 The Court upheld the exemption under Section 11 of the Income Tax Act in favor of the registered trust for the assessment year 2002-2003. The Court found the trust's activities to be genuinely charitable, with reasonable and necessary expenses for rent and electricity. It noted that the President and Secretary provided voluntary services without remuneration, and the expenses were minimal. Consequently, the Court dismissed the department's appeal, affirming the Tribunal's decision in favor of the trust. en-us Fri, 23 Aug 2013 00:00:00 +0530 Fri, 27 Sep 2013 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237437 The Court upheld the exemption under Section 11 of the Income Tax Act in favor of the registered trust for the assessment year 2002-2003. The Court found the trust's activities to be genuinely charitable, with reasonable and necessary expenses for rent and electricity. It noted that the President and Secretary provided voluntary services without remuneration, and the expenses were minimal. Consequently, the Court dismissed the department's appeal, affirming the Tribunal's decision in favor of the trust. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237437