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Denial of exemption u/s 11 was challenged. The assessee trust's entire income, including corpus donation, voluntary donation, and other income, was adjusted by not filing Form 10B with the return. The Tribunal correctly held that the assessee's claim for exemption u/s 11 for its entire income should be allowed. The Assessing Officer/CPC was directed to delete the adjustment made in the intimation u/s 143(1). No substantial question of law arose.
Denial of exemption u/s 11 was challenged. The assessee trust's entire income, including corpus donation, voluntary donation, and other income, was adjusted by not filing Form 10B with the return. The Tribunal correctly held that the assessee's claim for exemption u/s 11 for its entire income should be allowed. The Assessing Officer/CPC was directed to delete the adjustment made in the intimation u/s 143(1). No substantial question of law arose.
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