https://www.taxtmi.com/caselaws?id=461930 Registration under section 12A prevents the Assessing Officer from denying an institution's charitable character merely because its school was not recognised by the Directorate of Education; the absence of such recognition was treated as irrelevant to exemption on the facts. The decision also treated donations used for construction of the school building and furtherance of educational objects as voluntary corpus contributions eligible for exemption under section 11(1)(d), where no diversion for non-charitable purposes or violation of section 13 was proved. A mere allegation that the receipts were capitation fee was insufficient. The result was that the assessee's exemption claim was sustained and the addition deleted. en-us Thu, 13 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 18:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461930 Registration under section 12A prevents the Assessing Officer from denying an institution's charitable character merely because its school was not recognised by the Directorate of Education; the absence of such recognition was treated as irrelevant to exemption on the facts. The decision also treated donations used for construction of the school building and furtherance of educational objects as voluntary corpus contributions eligible for exemption under section 11(1)(d), where no diversion for non-charitable purposes or violation of section 13 was proved. A mere allegation that the receipts were capitation fee was insufficient. The result was that the assessee's exemption claim was sustained and the addition deleted. Case-Laws Income Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461930