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<h1>Assessing Officer's Power to Amend Exemption Certificate: High Court ruling</h1> The High Court of Allahabad held in 2008 that the Assessing Officer could amend the Eligibility Certificate for exemption under section 4A. The order ... - The High Court of Allahabad in 2008 ruled that the Assessing Officer had the power to modify the Eligibility Certificate for exemption under section 4A. The impugned order dated 29.5.2008 was stayed, and a counter affidavit was to be filed within a month.