Merely because some of the donors have stated that they have ...
Trust's Tax Exemption Upheld: Educational Purpose Key Despite Donor Misstatements; Section 11 Not Violated by Section 13(1)(c) Issues.
March 2, 2017
Case Laws Income Tax AT
Merely because some of the donors have stated that they have given donation for admission, which have been retracted later on, the same in our opinion will not dis-entitle the assessee trust from getting exemption which is existing solely for educational purposes - There cannot be wholesale denial of exemption u/s.11 for violations of provisions of section 13(1)(c) - AT
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