s. 11 , s. 2(10), s. 12A

[rajul5234]

Gujarat high court decision. Dt. 18/11/14. Kapaya Sangh. Tax appeal 884 /2014

Registration u/s 12A is valid and s. 2(15) is not violated if for purpose of s. 11 claim there is donation of funds to another charitable trust by way of application of income instead of spending directly for the said purpose.

R K Patel