https://www.taxtmi.com/caselaws?id=404247 ITAT held that a Rs. 72,00,000 donation made by a hospital-run charitable trust to another charitable entity was not deductible under section 11(1)(a) because the donor's Memorandum restricted activities to medical relief and allied objects while the recipient in the year under consideration was engaged in education, not medical relief. The transfer was ultra vires the donor's objects and therefore did not constitute application of income for charitable purposes; exemption claim was denied and the appeal failed. en-us Thu, 18 Feb 2021 00:00:00 +0530 Tue, 23 Sep 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404247 ITAT held that a Rs. 72,00,000 donation made by a hospital-run charitable trust to another charitable entity was not deductible under section 11(1)(a) because the donor's Memorandum restricted activities to medical relief and allied objects while the recipient in the year under consideration was engaged in education, not medical relief. The transfer was ultra vires the donor's objects and therefore did not constitute application of income for charitable purposes; exemption claim was denied and the appeal failed. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404247