https://www.taxtmi.com/caselaws?id=249185 The court held that the respondent-trust, M/s Janhit Sewa Charitable Trust, was a charitable trust entitled to tax exemption under Sections 11 and 12 of the Income Tax Act, 1961. It was found that the trust had applied its income for charitable purposes and met the requirements for exemption. The court also ruled that the Commissioner of Income Tax was not justified in assuming jurisdiction under Section 263 of the Act, as the assessment was deemed to be in accordance with the law. Consequently, the court dismissed the appeals in favor of the respondent-trust. en-us Tue, 25 Mar 2014 00:00:00 +0530 Mon, 07 Jul 2014 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249185 The court held that the respondent-trust, M/s Janhit Sewa Charitable Trust, was a charitable trust entitled to tax exemption under Sections 11 and 12 of the Income Tax Act, 1961. It was found that the trust had applied its income for charitable purposes and met the requirements for exemption. The court also ruled that the Commissioner of Income Tax was not justified in assuming jurisdiction under Section 263 of the Act, as the assessment was deemed to be in accordance with the law. Consequently, the court dismissed the appeals in favor of the respondent-trust. Case-Laws Income Tax Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249185