[aaykarbhavan] Trust has to file Form No. 10 before completion of assessment to earmark certain income for future application

 

Trust has to file Form No. 10 before completion of assessment to earmark certain income for future application

March 31, 2014[2014] 42 taxmann.com 582 (Bangalore - Trib.)

IT : Where a charitable trust, claiming benefit of section 11, wants to accumulate certain income in order to carry it forward for application in future years for charitable purpose, it is mandatory for trust to furnish to Assessing Officer particulars required in respect of said income in Form No. 10 in terms of rule 17 before completion of assessment proceedings

Regards

Prarthana Jalan

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