Section 11(2) exemption cannot be denied merely for discrepancy in fund accumulation object in Form No. 10

The assessee is a charitable trust claiming benefit of exemption u/s.11 of the Act, has accumulated income u/s. 11(2) of the Act for specified purpose and for which Form No.10 has been filed specifying the amount and purpose. The assessee has accumulated funds for poor children education fund and medical aid fund and claimed that purpose specified in Form No.10 is in accordance with main objectives of the trust. We have gone through Form No.10 f

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