Case Laws Analysis Followed on Ratan Chand Chhattibhai Seva Samiti v. CIT 2020 TaxPub(DT) 5544 (Luck-Trib) Followed on Free Trade Union Multipurpose Project Trust v. ITO (Exemptions) & Vice-Versa 2018 TaxPub(DT) 4185 (Mum-Trib) Distinguished Ganjam Nagappa & Son Trust v. Director of Income-tax (Exemption) 2004 TaxPub(DT) 1257 (Karn-HC) Followed Orpat Charitable Trust v. CIT 2002 TaxPub(DT) 1006 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0642 (Guj-HC) : (2000) 246 ITR 0452 : (2001) 165 CTR 0116 : (2002) 123 TAXMAN 0866N.N. Desai Charitable Trust v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT