TMI BlogExemption u/s 10 (23C) (iiiad) denied - clubbing the voluntary contributions received by the appellant...Exemption u/s 10 (23C) (iiiad) denied - clubbing the voluntary contributions received by the appellant Society with the receipts of the educational institution - Tribunal has also erred in looking at provisions Section 12 AA of the Act and the fact that the donations received by the Society may not have been received with any specific instructions. It is not relevant in the facts of the present case. It is so because here the assessee had only claimed the benefit of Section 10(23C)(iiiad) with r..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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