https://www.taxtmi.com/caselaws?id=462184 The ITAT AGRA held that donations received through boxes specifically marked as "corpus donation" should be treated as corpus donations under section 11(1)(d), not general donations. The AO erred in disallowing the trust's claim for lack of photographic evidence from the assessment year, especially when proceedings commenced six years later. The tribunal found no evidence that corpus donations were misused for other purposes. Following precedent from Shree Mahadevi Tirath Sharda Ma Seva Sangh, the ITAT directed the AO to treat the donations as corpus donations and recompute income accordingly. The assessee's appeal was allowed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 29 May 2025 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462184 The ITAT AGRA held that donations received through boxes specifically marked as "corpus donation" should be treated as corpus donations under section 11(1)(d), not general donations. The AO erred in disallowing the trust's claim for lack of photographic evidence from the assessment year, especially when proceedings commenced six years later. The tribunal found no evidence that corpus donations were misused for other purposes. Following precedent from Shree Mahadevi Tirath Sharda Ma Seva Sangh, the ITAT directed the AO to treat the donations as corpus donations and recompute income accordingly. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462184