Dismissing the appeal of the Revenue the Tribunal held that  since the assessee is  a charitable society notified under section 10(23C)(iv), the conditions prescribed under section 13 thereof were not applicable to it per the Central Board of Direct Taxes Circular No. 557, dated March 19, 1990  (1990) 183 ITR 93 (St)  Consequently, the Assessing Officer can not make any disallowance under section 11.  (AY.2014-15)