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ThynkTax /Tax Reference /Case Laws /NPS Adamya - Trust deduction

NPS Adamya - Trust deduction

Supreme Court of India·2024·ITR
Facts

Charitable trust's application of income vs. accumulation.

Issue

Strict construction of Section 11 conditions.

Held

Section 11 conditions must be strictly complied with - application below 85% triggers accumulation requirement; failure to file Form 10 is fatal.

Ratio

Trust exemption is conditional, not absolute.

Related judgments on the same sections

High Court · 2024
Bombay Diocesan - Religious trust

Facts: Religious trust's exemption under Section 11. Issue: Charitable vs religious purpose distinction. Held: Trusts established for religi…

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