Concurrent findings on genuine donations and section 11 exemption left no substantial question of law

Concurrent factual findings on the genuineness of donations and the assessee-trust's entitlement to exemption under section 11 were upheld because the donors' details, including addresses, cheque particulars and PANs, had been furnished to the Assessing Officer. No perversity or independent legal issue was shown in those findings, so no substantial question of law arose under section 260A. The appeal failed.

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Issues: Whether the concurrent findings of fact recorded by the appellate authorities regarding the genuineness of the donations and the assessee-trust's entitlement to exemption under section 11 gave rise to any substantial question of law.

Analysis: The appellate authorities had found, on appreciation of the material, that the relevant details of the donors, including addresses and cheque particulars along with permanent account numbers, had been furnished to the Assessing Officer. These were concurrent factual findings, and no perversity or legal issue was shown to justify interference under section 260A.

Conclusion: No substantial question of law arose. The appeal failed.

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