https://www.taxtmi.com/caselaws?id=780431 ITAT allowed the assessee's appeal and deleted the addition under s.11(3), holding the assessee was a charitable trust and had furnished agreements evidencing bona fide charitable activities and no payments were made without utilization instructions. Reliance on HC precedent found no material to show funds were misused for private benefit and no contravention of s.13 was made out. The finding of genuineness by the appellate authorities was upheld, and the addition was set aside. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780431 ITAT allowed the assessee's appeal and deleted the addition under s.11(3), holding the assessee was a charitable trust and had furnished agreements evidencing bona fide charitable activities and no payments were made without utilization instructions. Reliance on HC precedent found no material to show funds were misused for private benefit and no contravention of s.13 was made out. The finding of genuineness by the appellate authorities was upheld, and the addition was set aside. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780431