https://www.taxtmi.com/caselaws?id=56338 The Tribunal partly allowed the appeal, ruling in favor of the appellant on the issues of condonation of delay in filing Form No. 10 and the interpretation of Section 11(2). The Tribunal upheld the taxability of voluntary contributions as income, rejecting the contention that they were part of the trust's corpus. The Tribunal also found the proceedings initiated under Section 147(1)(a) to be inapplicable as the appellant did not pursue this ground. en-us Wed, 06 Feb 1991 00:00:00 +0530 Fri, 03 Dec 2010 11:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56338 The Tribunal partly allowed the appeal, ruling in favor of the appellant on the issues of condonation of delay in filing Form No. 10 and the interpretation of Section 11(2). The Tribunal upheld the taxability of voluntary contributions as income, rejecting the contention that they were part of the trust's corpus. The Tribunal also found the proceedings initiated under Section 147(1)(a) to be inapplicable as the appellant did not pursue this ground. Case-Laws Income Tax Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56338