https://www.taxtmi.com/caselaws?id=287336 The ITAT allowed the appeal, directing the AO to treat the donation as corpus donation based on the specific directions evidenced in the emails and the established purpose for the funds. The emails exchanged between the donor, his wife, and the trust indicated a clear intention for the donation to be used for the construction of a girls' hostel, fulfilling the requirement for specific directions regarding corpus donation. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 10 Apr 2020 10:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287336 The ITAT allowed the appeal, directing the AO to treat the donation as corpus donation based on the specific directions evidenced in the emails and the established purpose for the funds. The emails exchanged between the donor, his wife, and the trust indicated a clear intention for the donation to be used for the construction of a girls' hostel, fulfilling the requirement for specific directions regarding corpus donation. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287336