https://www.taxtmi.com/highlights?id=101878 Refund of part of CSR funds by a charitable trust to its donor is examined under the prohibition on applying income or property for the benefit of specified persons. The material states that charitable exemption was not denied because there was no evidence that the donor obtained a benefit from the refund, and the amount was immediately passed to another charitable organisation conducting rural education programmes. It presents the principle that a refund, without donor benefit and followed by charitable application through another organisation, need not constitute prohibited benefit to a specified person. en-us Mon, 20 Jul 2026 09:37:28 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101878 Refund of part of CSR funds by a charitable trust to its donor is examined under the prohibition on applying income or property for the benefit of specified persons. The material states that charitable exemption was not denied because there was no evidence that the donor obtained a benefit from the refund, and the amount was immediately passed to another charitable organisation conducting rural education programmes. It presents the principle that a refund, without donor benefit and followed by charitable application through another organisation, need not constitute prohibited benefit to a specified person. Highlights Income Tax Mon, 20 Jul 2026 09:37:28 +0530 https://www.taxtmi.com/highlights?id=101878