https://www.taxtmi.com/caselaws?id=245402 A statutory body's powers are confined to the functions expressly conferred by its governing statute, and incidental powers cannot be used to create a separate trust or transfer property and management to an entity for activities beyond those functions. On that basis, the trust and collaboration arrangement were held to be beyond the Committee's authority and ultra vires. Because the trust's constitution was illegal, registration under section 12A of the Income-tax Act could not be sustained. The text also notes that the trust's legality had already been adjudicated in civil proceedings and was not open to reappreciation in the appeal. en-us Tue, 04 Mar 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245402 A statutory body's powers are confined to the functions expressly conferred by its governing statute, and incidental powers cannot be used to create a separate trust or transfer property and management to an entity for activities beyond those functions. On that basis, the trust and collaboration arrangement were held to be beyond the Committee's authority and ultra vires. Because the trust's constitution was illegal, registration under section 12A of the Income-tax Act could not be sustained. The text also notes that the trust's legality had already been adjudicated in civil proceedings and was not open to reappreciation in the appeal. Case-Laws Income Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245402