Case Laws Analysis Relied on CIT v. Krupanidhi Education Trust 2021 TaxPub(DT) 6250 (Karn-HC) Followed on ITO v. Times Centre For Media & Management Studies 2018 TaxPub(DT) 2963 (Del-Trib) Followed on Santokba Durlabhji Trust Fund v. ITO 2015 TaxPub(DT) 3792 (Jp-Trib) Applied on Dy. CIT v. R.N. Shetty Trust 2015 TaxPub(DT) 0553 (Bang-Trib) Affirmed CIT v. Fr. Mullers Charitable Institutions 2014 TaxPub(DT) 1568 (Karn-HC) Affirmed on CIT v. Fr. Mullers Charitable Institutions 2014 TaxPub(DT) 1568 (Karn-HC) Followed on Board of Control for Cricket in India v. ITO 2012 TaxPub(DT) 2161 (Mum-Trib) Relied Director of Income-tax v. Agrim Charan Foundation 2002 TaxPub(DT) 0570 (Del-HC) Relied Director of Income-tax (Exemptions) v. Sheth Mafatlal Gagalbhai Foundation Trust 2001 TaxPub(DT) 0681 (Bom-HC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed Dawjee Dadabhoy & Co. v. S.P. Jain & Anr. 1957 TaxPub(DT) 0061 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 588 & 589 of 20072014 TaxPub(DT) 1568 (Karn-HC) : (2014) 363 ITR 0230 : (2015) 275 CTR 0558 : (2015) 228 TAXMAN 0319 : (2014) 102 DTR 0386 SUBSCRIBE FOR FULL CONTENT