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Tribunal: Section 40A(3) violations and donation nature to be assessed later; Section 11 and 12AA exemptions upheld.

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....Exemption u/s 11 - registration under Section 12AA - violation of Section 40A(3) - Tribunal rightly concluded that the issue with regard to violation of Section 40A(3) of the Act and the nature of donations received can be duly considered while finalising the assessment for the relevant period. There is no illegality or error in the view taken by the Tribunal.....

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Tribunal: Section 40A(3) violations and donation nature to be assessed later; Section 11 and 12AA exemptions upheld.