Tribunal held that  the corpus donation as referred to in section 11(1)(d) of the Act does not require any application of income as it has to be received with specific direction that it would form part of the corpus of the trust or institution as contemplated in section 11(1)(a) of the Act. Therefore, incurring of capital expenditure out of the corpus fund, if read with inserted provisions of section 11(6) of the Act, has to be allowed. The assessee used the corpus donations for the purpose of construction of eye-care hospital building and other medical facilities for catering to the needs of people in remote tribal areas. Section 11(6) does not make any distinction as to whether such income should be only revenue receipts and not capital receipts in the form of corpus donation with specific directions for construction of the hospital building and other infrastructural facilities as brought on record by the assessee.  Order of CIT(A) is affirmed. (AY. 2015-16)