No disallowance to trust if AO didn’t prove that ‘GurudevJi’ derived any personal benefit by holding samagams

INCOME TAX : Where Tribunal, after verifying objects and activities carried out by assessee Trust held that expenditure on telecast of Samagams was for public at large and could not be held to be benefiting its founder Gurudevji, there being no evidence on record to construe that Gurudevji had derived any personal benefit which would justify revenue to invoke provisions of section 13(1)(c)(ii) to deny assessee benefit of expenditure, observations of Tribunal vis-a-vis disallowance of 1/3rd expen

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