Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11

Sri Adichunchanagiri Shikshana Trust Vs Deputy Commissioner of Income (ITAT Bangalore)

Dumb Diaries Can’t Kill Charity-  ITAT Says No Tax Without Proof, No Denial of Section 11

A search was conducted on the assessee–a large charitable trust running medical/educational institutions–as well as on one H.B. Shivaram, who was involved in admission processes. During the search, handwritten diaries  &  loose papers (not maintained by the trust  &  not signed by any trustee) were seized. These diaries contained st

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