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 Ac

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