Held that the object of the donor and done are different hence the donation given to another charitable trust cannot be allowed as application of income. (AY.2012-13)
Nazareth Hospital Society v. Dy. CIT(E) (2021) 88 ITR 44 / 212 TTJ 951 (All.)(Trib.)
S. 11 : Property held for charitable purposes-Donation to another charitable trust-Objects of donor and done are not same-Cannot be allowed as application of income-Not entitle to exemption. [S. 11(1)(a), 12A, 12AA]