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TMI Blog2008 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal, Delhi Bench G (for short as Tribunal ) in ITA Nos.3649 and 3317/Del/05 relevant for the assessment year 2001-02. 2. The brief facts leading to dispute are that the Assessee is a Charitable Trust registered under Section 12A(1) of the Act. It is running a hospital called Jaipur Golden Hospital at 2-Institutional Area, Rohini, New Delhi. It filed its income tax return for the assessment year 2000-01 declaring Nil income. In the course of assessment proceedings, it was noticed by the Assessing Officer that Assessee had received donations from 61 consulting doctors who had opted to give donations of Rs.10,000/- each under the terms and conditions. According to the terms and conditions, the Assessee was entitled to deduct 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal for the consulting doctors to contribute donation of Rs. 10,000/- and the said donations were not forced donations. 6. Thus, the question arises as to whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the donation of Rs.6,10,000/- received by the Assessee from doctors towards corpus holding are voluntary in nature in view of the provisions laid down in Sections 11 and 12 of the Act. 7. It is contended by the learned counsel for the Revenue that donations were not given by the doctors out of their own free will but were given under a contract. The mere fact that out of 141 doctors, 61 doctors had opted for such scheme, did not convert the forced contribution in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall form part of the corpus of the trust or institution would not be deemed to be income derived from the property held under trust wholly for charitable or religious purposes. Thus, the donation of Rs.1,85,064/- which was received by the Assessee-trust with a specific direction for construction of wadi formed part of the corpus of the trust and was not income of the trust. 11. Further, Section 11 of the Act also is worded in the same way as expression within the parenthesis of Section 12. Section 11 of the Act deals with income derived from property held for charitable or religious purposes. It provides, inter alia, that if the income is applied wholly to charitable/religious purposes in India, it is to be excluded from the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed donations was not justified. 16. Further, the Tribunal also gone through the receipts issued by the Assessee trust which shows that contribution by doctors was towards corpus of the fund and, therefore, could not be treated as income of the Assessee. 17. In view of the above discussion, it is clear that in the present case, the voluntary contributions did not constitute income in the hands of the recipient trust. The Assessee had received voluntarily contribution towards corpus of the fund and consequently the sum of Rs.6,10,000/- could not be treated as income of the Assessee. Thus, no fault can be found with the order passed by the Tribunal and no substantial question of law arises at all. 18. Hence, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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