Held that  AO has allowed exemption under S.  11(1)(d) to the assessee-trust with respect to the corpus donation and loan amount despite his own finding in the assessment order that the corpus donation as well as the loan are voluntary contributions for the reason that the same were received from entities controlled by the same authority as the assessee. Revision order was affirmed with the direction that the voluntary contribution made with specific direction may be excluded.(AY. 2016-17,  2017-18)