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<h1>Court orders ITAT to refer charitable institution's tax exemption question to court under Income-tax Act</h1> The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding a charitable institution's entitlement to exemption ... Question Of Law The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding the charitable institution's entitlement to exemption under section 11 of the Income-tax Act for decision by the court. The Tribunal had earlier remitted the matter back to the Income-tax Officer for further consideration. The court ordered the Tribunal to refer the question based on a similar direction given in a previous judgment involving the same assessee.