https://www.taxtmi.com/caselaws?id=24968 The court upheld the decision that the trust did not qualify as a charitable trust under section 2(15) of the Income-tax Act, 1961, due to provisions in the trust deed for the settlor's relatives, which did not align with charitable purposes. Consequently, the petitioner's claim for exemption under section 11 of the Act was denied, and the challenge against assessment orders was dismissed. The court found no merit in the argument of res judicata, as the issues raised in the present case were distinct from previous assessments. en-us Fri, 18 Dec 1987 00:00:00 +0530 Wed, 21 Sep 2016 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24968 The court upheld the decision that the trust did not qualify as a charitable trust under section 2(15) of the Income-tax Act, 1961, due to provisions in the trust deed for the settlor's relatives, which did not align with charitable purposes. Consequently, the petitioner's claim for exemption under section 11 of the Act was denied, and the challenge against assessment orders was dismissed. The court found no merit in the argument of res judicata, as the issues raised in the present case were distinct from previous assessments. Case-Laws Income Tax Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24968