https://www.taxtmi.com/caselaws?id=179618 The Tribunal remitted the matter to the Assessing Officer to determine if over 85% of the income was used for charitable purposes, following the appellant's arguments supported by a relevant High Court decision. If confirmed, the appellant would be entitled to exemption under section 11, and the addition of donations as unexplained deposits would be set aside. The appeal was allowed for statistical purposes, stressing the necessity of a comprehensive assessment of charitable utilization before denying exemption under section 11. en-us Fri, 14 Oct 2011 00:00:00 +0530 Mon, 18 Sep 2017 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179618 The Tribunal remitted the matter to the Assessing Officer to determine if over 85% of the income was used for charitable purposes, following the appellant's arguments supported by a relevant High Court decision. If confirmed, the appellant would be entitled to exemption under section 11, and the addition of donations as unexplained deposits would be set aside. The appeal was allowed for statistical purposes, stressing the necessity of a comprehensive assessment of charitable utilization before denying exemption under section 11. Case-Laws Income Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179618