https://www.taxtmi.com/caselaws?id=58004 The Tribunal held that the donation made by the assessee-trust to another charitable trust did not violate the provisions of section 13 of the Income-tax Act as it did not confer any direct or indirect benefit on the donee trust or its beneficiaries. The Tribunal interpreted the term 'person' in section 13(3) to exclude trusts, concluding that the donation was for charitable purposes within the appellant-trust's objects. Consequently, the appellant-trust retained its exemption under section 11, and the appeal was allowed. en-us Tue, 29 Jan 1991 00:00:00 +0530 Wed, 07 Sep 2016 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58004 The Tribunal held that the donation made by the assessee-trust to another charitable trust did not violate the provisions of section 13 of the Income-tax Act as it did not confer any direct or indirect benefit on the donee trust or its beneficiaries. The Tribunal interpreted the term 'person' in section 13(3) to exclude trusts, concluding that the donation was for charitable purposes within the appellant-trust's objects. Consequently, the appellant-trust retained its exemption under section 11, and the appeal was allowed. Case-Laws Income Tax Tue, 29 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58004