https://www.taxtmi.com/caselaws?id=795211 Travelling expenditure incurred in the names of a trustee and chairman did not trigger the prohibition on benefit to specified persons where no material showed that it was unrelated to the charitable objects. The expenditure was explained as necessary for the day-to-day functioning and development of the school operated by the trust. Mere payment in the names of specified persons, without evidence of non-charitable purpose or personal benefit, did not affect the genuineness of the expenditure. Accordingly, the trust remained eligible for exemption under Sections 11 and 12, while issues concerning development fund and capital expenditure were consequential. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795211 Travelling expenditure incurred in the names of a trustee and chairman did not trigger the prohibition on benefit to specified persons where no material showed that it was unrelated to the charitable objects. The expenditure was explained as necessary for the day-to-day functioning and development of the school operated by the trust. Mere payment in the names of specified persons, without evidence of non-charitable purpose or personal benefit, did not affect the genuineness of the expenditure. Accordingly, the trust remained eligible for exemption under Sections 11 and 12, while issues concerning development fund and capital expenditure were consequential. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795211