Charitable Trust Donations Exempt Under Income Tax Act Section 11; CBDT Confirms Proper Income Application.

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....Exemption u/s 11 - contribution/donation to other charitable trust - Donations are never made with prior agreement and it is solely governed by the will and capabilities of the donor and here no amount has been paid for the benefit of any person specified u/s.13(3) - CBDT also recognizes donation from one charitable trust to another is proper application of income - exemption duly allowable....