Donations between charitable trusts: exemption under Section 11 depends on tax officer's satisfaction that funds will be used for charitable purposes. Donations by one charitable trust to another will not automatically be treated as application of income for charitable purposes under Section 11 for the donor; the income tax officer must be satisfied, based on facts and circumstances, that the donated funds will be utilised exclusively for charitable purposes by the donee trust before granting the donor exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Donations between charitable trusts: exemption under Section 11 depends on tax officer's satisfaction that funds will be used for charitable purposes.
Donations by one charitable trust to another will not automatically be treated as application of income for charitable purposes under Section 11 for the donor; the income tax officer must be satisfied, based on facts and circumstances, that the donated funds will be utilised exclusively for charitable purposes by the donee trust before granting the donor exemption.
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