https://www.taxtmi.com/caselaws?id=450994 The Bombay HC ruled that exemption u/s 11 should not be denied to the entire income of a trust merely due to violations of Section 13. The court held that disallowance should be limited to the extent of income diverted, not the entire benefit. Citing Audyogik Shikshan Mandal, the court emphasized that denying complete exemption for minor violations would cause grave injustice to income otherwise used for charitable purposes. The appeal was admitted on whether expenditure on new objects qualifies for exemption u/s 11 without intimating the CIT about alterations to trust objects post-registration u/s 12A. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 24 Feb 2026 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450994 The Bombay HC ruled that exemption u/s 11 should not be denied to the entire income of a trust merely due to violations of Section 13. The court held that disallowance should be limited to the extent of income diverted, not the entire benefit. Citing Audyogik Shikshan Mandal, the court emphasized that denying complete exemption for minor violations would cause grave injustice to income otherwise used for charitable purposes. The appeal was admitted on whether expenditure on new objects qualifies for exemption u/s 11 without intimating the CIT about alterations to trust objects post-registration u/s 12A. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450994