COMMISSIONER OF INCOME-TAX versus B.E.L. EMPLOYEES DEATH RELIEF FUND AND SERVICE BENEFIT FUND ASSOCIATION
Exemption Charity Trust Charitable Purpose The General Principle Trust should be for the public benefit The association of employees of a company established for the benefit of death relief and service shall only be made available to the permanent members of the Fund or their dependents for the benefit of the Managing Committee. Eligible who have discretion when it comes to benefits. Not public but private association is not entitled to waiver of Indian Income Tax Act, 1961, Sections 2 (15) and 11. [CIT v. Andhra Pradesh Police Welfare Society (1984) 148 ITR 287 (AP) Denied]
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