https://www.taxtmi.com/caselaws?id=258460 The appeals filed by the Revenue were dismissed. The Tribunal and CIT(A) found that the trust's activities were genuinely charitable, and the donations received were voluntary. The Revenue failed to provide sufficient evidence to prove that the trust was receiving capitation fees or violating Section 13(1)(d) of the Act. The judgment upheld the trust's entitlement to exemptions under Sections 11 and 12 of the Income Tax Act, emphasizing the importance of proper investigation and evidence in tax assessments. en-us Tue, 24 Mar 2015 00:00:00 +0530 Tue, 11 Aug 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258460 The appeals filed by the Revenue were dismissed. The Tribunal and CIT(A) found that the trust's activities were genuinely charitable, and the donations received were voluntary. The Revenue failed to provide sufficient evidence to prove that the trust was receiving capitation fees or violating Section 13(1)(d) of the Act. The judgment upheld the trust's entitlement to exemptions under Sections 11 and 12 of the Income Tax Act, emphasizing the importance of proper investigation and evidence in tax assessments. Case-Laws Income Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258460