Non-voluntary donations are not eligible for deduction u/s 11(1)(d) of the Income tax Act

Dudhsagar Research & Development Association Vs ACIT (Exemption) (ITAT Ahmedabad) ITAT Ahmedabad held that donations which are not voluntary in nature cannot be treated as corpus donation and hence not eligible for deduction u/s 11(1)(d) of the Income tax Act Facts- During the course of assessment proceedings it was observed that the Assessee had received corpus donation on which exemption was claimed under Section 11(1)(d) of the Act. AO observed that the contribution was received from milk supplying societies (Donor MSS). The Donor MSS sell their milk to the Mehsana District Co-operative...