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Corpus Donations Allowed Despite Cash Collection and Minor Lapses
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1499
- Case Name
- Falahe Darain Education Society Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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Falahe Darain Education Society Vs DCIT (ITAT Ahmedabad)
Corpus Donations & Cash Fee Receipts Upheld: ITAT Allows Full Exemption and Deletes Section 69A Addition
The Ahmedabad Bench of the ITAT allowed the appeal of an educational trust, granting full exemption under section 11(1)(d) for corpus donations and deleting the addition made towards cash deposits treated as unexplained under section 69A.
On corpus donations (₹48.38 lakh), the Tribunal held that the CIT(A) erred in denying exemption merely on technical or factual misconceptions. It was found that:
Major corpus ...
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