Sec. 11(1)(c) of Income-tax Act, 1961— Trust — Exemption to trust - CIT(A) was in error in upholding the denial of claim of the assessee for exemption in respect of application of income of the trust outside India, by way of contributions made to Cornell University USA and Harvard University USA, thus, claim of the assessee must be allowed - ASSTT. CIT V/s TATA EDUCATION & DEVELOPMENT TRUST - [2020] 206 TTJ 777 (ITAT-MUMBAI)