2019 (1) TMI 1829

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..... ing 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 - .....

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..... zation? ii. Whether the Appellate Authorities were correct in not taking into consideration the finding recorded by the Assessing Officer that the donations received from parents/students being provided with professional seats was not voluntary contributions envisaged u/s. 11 12 of the Act, when the same was contrary to the judgment of the Apex Court in Islamic Academy of Education Vs. State .....

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