S. 12AA : Procedure for registration–Trust or institution-Trust formed for distribution of pensionary benefits-Payment of pension is statutory obligation and not charity-Not entitled to registration-Review petition is dismissed.[S.2(15), Code Of Civil Procedure, 1908,O. XL VII R. 1.
GCDA Employees Pension Fund Trust v. CIT (2019) 419 ITR 343/ (2020) 188 DTR 175/ 316 CTR 377/ 269 Taxman 502 (Ker.)(HC)