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TMI Blog2013 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that the income of the property was being used for any private religious purpose or for the benefit of any particular religious community or cast. It was also not contended that any income was used for any purpose other than charitable purposes. It was, at the same time, not contended that any income of the property was being used directly or indirectly for the benefit of any person. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year directly or indirectly for the benefit of any person referred to in sub-section (3) of Section 13 of the Income Tax Act, 1961. On the other hand, it was contended that the Trust property was initially purchased under the conveyance in the name of a person associated with the Trust and, later on, a rectification to the conveyance was made to show that the purchase, pursuant to the conveyance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the income derived by it from the property in question. That was purported to be denied by the Assessing Officer applying Section 13 of the Income Tax Act. It was not contended that the income of the property was being used for any private religious purpose or for the benefit of any particular religious community or cast. It was also not contended that any income was used for any purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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