Tribunal Rules Trust Not Obliged to Sell Donated Shares; No Violation of Income Tax Act Sections 13(1)(d), 11(5.

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....Exemption u/s 11 - contravention of Section 13(1)(d) and 11(5) - shares were donated to the Trust with a condition that it should be retained for at least 5 years - the Tribunal took note of the factual position and held that it is not for the assessee to sell the shares and law cannot compel one to do the impossible - no substantial question of law arising....