The following Hon’ble Members have been transferred at their own request in the same capacity, to the Benches of the Income Tax Appellate Tribunal as shown against their names with effect from the afternoon of 27th February, 2009
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Year: 2009
Transfers of Hon’ble Members
Hon’ble Shri R.V. Easwar, Judicial Member, Vice President of the Bangalore Bench of the Tribunal has been transferred as Vice President of the Ahmedabad Bench with effect from 30th January 2009. Hon’ble Shri K. P. T. Thangal , Judicial Member, Vice President of the Lucknow Bench of the Tribunal has been transferred as Vice President of the Bangalore Bench with effect from 30th January 2009.
CBDT Circular on charitable institutions and mutual organisations
Therefore, where industry or trade associations claim both to be charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, these would not fall under the purview of the proviso to section 2(15) owing to the principle of mutuality. However, if such organizations have dealings with non-members, their claim to be charitable organizations would now be governed by the additional conditions stipulated in the proviso to section 2 (15).
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