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2019 (1) TMI 1829 - HC - Income TaxExemption u/s. 11 & 12 - as recorded by AO that the donations received from parents/students being provided with professional seats was not voluntary contributions - Whether the Appellate Authorities were correct in not taking into consideration the finding recorded by the AO that the donations collected from 'Mediation Centre Fund' was contrary to sections 11(1)(a) and 11(1)(d) of the act and consequently recorded a perverse finding? - HELD THAT:- Questions No.2 and 3 are covered by the judgment of this Court in case of SRI. BELIMATHA MAHASAMSTHANA SOCIO CULTURAL & EDUCATIONAL TRUST [2010 (3) TMI 854 - KARNATAKA HIGH COURT] - Decided in favour of the Assessee
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