https://www.taxtmi.com/caselaws?id=179208 A registered charitable trust claiming exemption under sections 11 to 13 cannot have its expenditure disallowed on an ad hoc basis merely because the Assessing Officer questions travelling, salary, bad debt, telephone or mess es. In the absence of rejection of books under section 145, any specific defect in vouchers or records, or evidence of application of income or property for the benefit of specified persons under section 13, such additions are not sustainable. Where more than 85 per cent of receipts is applied to the trust's objects and the expenses are shown to be for educational activities, the trust is to be assessed within the charitable exemption framework rather than at the maximum marginal rate. en-us Tue, 23 Jul 2013 00:00:00 +0530 Tue, 23 Feb 2016 10:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179208 A registered charitable trust claiming exemption under sections 11 to 13 cannot have its expenditure disallowed on an ad hoc basis merely because the Assessing Officer questions travelling, salary, bad debt, telephone or mess es. In the absence of rejection of books under section 145, any specific defect in vouchers or records, or evidence of application of income or property for the benefit of specified persons under section 13, such additions are not sustainable. Where more than 85 per cent of receipts is applied to the trust's objects and the expenses are shown to be for educational activities, the trust is to be assessed within the charitable exemption framework rather than at the maximum marginal rate. Case-Laws Income Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179208