Inter-charity donations can not be made from accumulated funds
As per the Income Tax Act, 1961, once the funds have been accumulated under section 11(2), it can be only utilized for charitable purpose within 5 years directly by the organization who accumulated it and cannot be transferred to other organizations.
However, if a charitable organization is dissolved, then inter-charity donations from the accumulated funds will be allowed under section 11(2) of Income Tax Act, 1961.