Trust's Exemption Restored: No Violation of Section 13(1)(c) Found, Overturning Previous Denial u/s 11.

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....Denial of exemption under section 11 - whether the trust has violated the provisions of section 13(1)(c) by incurring development expenses on the land belonging to the trustees - land was transferred to the assessee-trust which was orally gifted earlier - Held No - AT....