Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14
Aa treated donation of Rs. 22,83,688/- as voluntary donations rather than corpus donations as claimed by the assessee trust by virtue of which it was deductible u/s l1(1)(d) of 1961 Act. The relevant para of the order u/e 264 is reproduced below:= 15 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 "In order to understand the modalities