https://www.taxtmi.com/caselaws?id=177300 The Tribunal upheld the decision that donations received by the assessee, even if not voluntary, are eligible for exemption under section 11 of the Income Tax Act as long as they are applied for educational purposes in line with the trust's charitable objectives. The Tribunal emphasized that the key factor is the application of funds, rather than the voluntariness of the contributions, in determining eligibility for exemption. The revenue's appeal was dismissed, affirming the exemption of the donations for educational purposes. en-us Fri, 19 Apr 2013 00:00:00 +0530 Fri, 19 May 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177300 The Tribunal upheld the decision that donations received by the assessee, even if not voluntary, are eligible for exemption under section 11 of the Income Tax Act as long as they are applied for educational purposes in line with the trust's charitable objectives. The Tribunal emphasized that the key factor is the application of funds, rather than the voluntariness of the contributions, in determining eligibility for exemption. The revenue's appeal was dismissed, affirming the exemption of the donations for educational purposes. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177300