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Donation By One Trust To Other Charitable Institution Out Of Accumulated Fund Is Hit By Explanation To Sec 11(2) R/w/s 11(3)(D) & Hence Taxable: Delhi ITAT

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While explaining Section 11(3) of the Income tax Act, the New Delhi ITAT held that any income referred to u/s 11(2) which is paid to any trust/ institution registered u/s 12AA or to any fund/...

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Sumit Bansal , Shree Raghunath Balika Vidyalaya , Charitable Organisations , Hindu College , Shamim Yahya , Judicial Member , Asssessee Trust ,

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