M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

271 of 2014 -11- Sections 12, 12A, 12AA(3) and Section 12AA (4) of the Act are quoted as under for ready reference:- Income of trusts or institutions from contributions. "12. [(1)] "Any voluntary contributions" received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes (not being contributions made with