Whether the amount donated to other charitable trusts shall be considered for arriving at the amount spent for charitable purposes within the meaning of sec. 11(1)(a) of the I.T. Act, 1961?

Whether the amount donated to other charitable trusts shall be considered for arriving at the amount spent for charitable purposes within the meaning of sec. 11(1)(a) of the I.T. Act, 1961?

As per certain case laws, when a Charitable Trust donates its income to another Charitable trust, the provision of Sec. 11(1)(a) relating to the application of income to that extent can be said to have been met.