2002 (7) TMI 59

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....the Act"), is directed against the order dated July 11, 2001, passed by the Income-tax Appellate Tribunal (for short "the Tribunal") in I.T.A. No. 795/Delhi of 1996 pertaining to the assessment year 1992-93. The Assessing Officer had disallowed exemption to the assessee-trust under section 11 of the Act mainly on the ground that the assessee had failed to prove the genuineness of the donations ....