https://www.taxtmi.com/caselaws?id=473215 Exemption under section 11 of the Income-tax Act depends on evidence that expenditure was actually applied towards charitable purposes. Insufficient evidence led to disallowance of the claimed application, although identical claims had been accepted in other assessment years. The claim is to be allowed subject to verification and a reasonable opportunity of hearing for the assessee. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Nov 2026 15:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473215 Exemption under section 11 of the Income-tax Act depends on evidence that expenditure was actually applied towards charitable purposes. Insufficient evidence led to disallowance of the claimed application, although identical claims had been accepted in other assessment years. The claim is to be allowed subject to verification and a reasonable opportunity of hearing for the assessee. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473215