The assessee-trust had accumulated income under section 11(2) and extended donations to other charitable trusts. The Assessing Officer held that  extending donations to other charitable trusts would amount to utilization of the funds for a purpose other than those for which the surplus was accumulated under section 11(2) and thus being violative of section 11(3)(c) and section 11(3)(d). On appeal, the Commissioner (Appeals) held in favour of the assessee. On further appeal, the Tribunal affirmed the view taken by the Commissioner (Appeals). On appeal High Court affirmed the order of the Tribunal.   (AY. 2009-10)