Trust's Tax Exemption Upheld: Educational Purpose Key Despite Donor Misstatements; Section 11 Not Violated by Section 13(1)(c) Issues.

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....Merely because some of the donors have stated that they have given donation for admission, which have been retracted later on, the same in our opinion will not dis-entitle the assessee trust from getting exemption which is existing solely for educational purposes - There cannot be wholesale denial of exemption u/s.11 for violations of provisions of section 13(1)(c) - AT....