https://www.taxtmi.com/caselaws?id=182312 Charitable trust exemption under section 11 was discussed in relation to surcharge collected from patients and honorary doctors in a medical relief context. The court noted that the trust was registered as charitable, medical relief fell within section 2(15), and earlier unchallenged assessment orders on identical facts had been followed without perversity or legal error. It further held that directions issued by the Charity Commissioner under the Bombay Public Trust Act governed administration and appropriation of trust income, but did not change the character of the receipts. On that reasoning, the surcharge remained part of the trust's income and no substantial question of law arose. en-us Mon, 20 Apr 2015 00:00:00 +0530 Sat, 07 May 2016 10:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182312 Charitable trust exemption under section 11 was discussed in relation to surcharge collected from patients and honorary doctors in a medical relief context. The court noted that the trust was registered as charitable, medical relief fell within section 2(15), and earlier unchallenged assessment orders on identical facts had been followed without perversity or legal error. It further held that directions issued by the Charity Commissioner under the Bombay Public Trust Act governed administration and appropriation of trust income, but did not change the character of the receipts. On that reasoning, the surcharge remained part of the trust's income and no substantial question of law arose. Case-Laws Income Tax Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182312