BAD DEBTS WRITTEN OFF IN CASE OF EDUCATIONAL TRUST

This discussion examines whether bad debts written off by an educational trust, registered under Section 12AA and 80G, can be treated as an application of income for charitable purposes in India. The core question is whether such write-offs qualify under Section 11 of the Income Tax Act 1961, even under various circumstances. The general consensus suggests that bad debts written off cannot be considered as an application of income for trusts.