https://www.taxtmi.com/caselaws?id=242866 The High Court of Uttarakhand, in a judgment by Hon'ble Barin Ghosh, C.J., and Hon'ble U.C. Dhyani, JJ., addressed appeals concerning the interpretation of Section 13 of The Income Tax Act, 1961. The case focused on trusts established for educational purposes and their entitlement to benefits under Sections 11 and 12. The court emphasized adherence to procedural requirements under Section 12AA for registration and de-registration of trusts. The appeals were dismissed, affirming the decisions of the Commissioner of Appeals and the Tribunal, highlighting the importance of proper procedures and accurate interpretation of tax laws for trusts to receive statutory benefits. en-us Mon, 17 Dec 2012 00:00:00 +0530 Fri, 20 Jan 2017 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242866 The High Court of Uttarakhand, in a judgment by Hon'ble Barin Ghosh, C.J., and Hon'ble U.C. Dhyani, JJ., addressed appeals concerning the interpretation of Section 13 of The Income Tax Act, 1961. The case focused on trusts established for educational purposes and their entitlement to benefits under Sections 11 and 12. The court emphasized adherence to procedural requirements under Section 12AA for registration and de-registration of trusts. The appeals were dismissed, affirming the decisions of the Commissioner of Appeals and the Tribunal, highlighting the importance of proper procedures and accurate interpretation of tax laws for trusts to receive statutory benefits. Case-Laws Income Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242866