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2019 (6) TMI 1476 - AT - Income TaxExemption u/s 11 - assessee trust had received towards “Girls Chhatralaya Construction Fund” which the assessee had treated as corpus donation - intention of the donor while giving the donation was not a specific - AO took the view that there were no specific directions from the donor to apply the donation towards a particular cause and, therefore, the donation could not be treated as corpus donation - main object of the trust is to provide building for post funeral activity and also provide accommodation to persons coming to Ahmedabad for medical treatment - HELD THAT:- Although, the assessee could not furnish required evidences before the AO, evidences in the in the form of E-mails were filed before the Ld. CIT (A) and these E-mails are dated December 2011 onwards. Copies of these E-mails have been placed in the Paper Book filed by the assessee and it has been mentioned in these E-mails that the donor Mr. Natubhai Bhavsar and his wife Janet have, through the good offices of M/s Helena Kaushik Women’s College, transferred the amount for the purpose of furtherance of construction of Girls Hostel by the assessee trust that is Shri Gujarat Bhavsar Samaj. Most of the E-mails have jointly been sent by Mr. Natubhai Bhavsar and his wife Janet. It is also undisputed that the amount of deduction had been transferred by M/s Helena Kaushik Women’s College to the assessee trust through banking channels. We have also perused the remand report of the AO which also states that no further verification was required in this regard. Therefore, in substance the requirement for a specific direction with regard to the corpus donation stands fulfilled by the various E-mails emanating from Mr. Natubhai Bhavsar and Mrs. Janet and, therefore, the assessee should be granted the benefit of the impugned amount being treated as corpus donation. Accordingly, accepting the contentions of the Ld. AR, we allow the grounds raised by the assessee
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