Donations Linked to Milk Supply Not Corpus; Section 11(1)(d) Exemption Denied

Dudhsagar Research and Dement Association Vs DCIT (ITAT Ahmedabad)

The present appeals were filed by Dudhsagar Research and Dement Association before the ITAT Ahmedabad against the orders passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 27 November 2024, for the assessment years 2016-17 and 2017-18. The appeals challenged the denial of exemption under Sections 11 and 12 of the Income Tax Act, 1961, and the treatment of certain corpus donations as taxable revenue.

The assessee’s grounds of appeal contended that the CIT(A) erred in holding that the trus

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