https://www.taxtmi.com/caselaws?id=357332 The Tribunal determined that the voluntary contributions received qualified as income subject to tax provisions. The assessee was not entitled to exemption under Section 11 due to non-registration under Section 12AA. The matter was remanded for fresh adjudication, allowing deductions for institution expenses, with the burden of proof on the assessee. The appeal was disposed of on March 15, 2018. en-us Thu, 15 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357332 The Tribunal determined that the voluntary contributions received qualified as income subject to tax provisions. The assessee was not entitled to exemption under Section 11 due to non-registration under Section 12AA. The matter was remanded for fresh adjudication, allowing deductions for institution expenses, with the burden of proof on the assessee. The appeal was disposed of on March 15, 2018. Case-Laws Income Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357332