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Exemption u/s 11 - AO in this case without looking into this issue, straightaway treated as the donation...

Exemption u/s 11 - AO in this case without looking into this issue, straightaway treated as the donation income of assessee. AO has failed to carryout necessary enquiry with regard to sources from which such donors have donated the amount to the present assessee and are unable to comment on this aspect. - Benefit of exemption cannot be denied - AT .....

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