HC allowed Sec. 80G relief to trust even when unutilized sum was transferred to PM's relief fund after 31-03-2004

IT: Where assessee-trust, set apart a certain sum for earthquake relief victims before 31-3-2004 but had applied part of fund for school construction and balance was transferred to PM relief fund, on 31-12-2004, assessee trust had fulfilled terms of section 80G(5C)(iv) and, therefore, said sum was not taxable

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