Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Whether a charitable exemption can be claimed in an updated return filed after the original due date but within the belated-return period is dispositive: the tribunal applied the principle that an updated return filed within the time permissible for belated returns permits claiming exemption, and therefore the exemption claim could not be denied solely for being in an updated return; the tribunal followed prior precedent and set aside the lower authority's order, allowing the assessee's grounds.
Whether a charitable exemption can be claimed in an updated return filed after the original due date but within the belated-return period is dispositive: the tribunal applied the principle that an updated return filed within the time permissible for belated returns permits claiming exemption, and therefore the exemption claim could not be denied solely for being in an updated return; the tribunal followed prior precedent and set aside the lower authority's order, allowing the assessee's grounds.
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