https://www.taxtmi.com/caselaws?id=61788 The tribunal upheld the CIT(A)'s decision, granting the trust exemption under Section 11 of the IT Act. The Revenue's appeal was dismissed, and the Cross Objection was allowed for statistical purposes. The tribunal found that the trust substantially complied with Section 12A(b) requirements and that the non-filing of a balance sheet and profit and loss account was justified due to the temple's antiquity and non-trading nature. en-us Thu, 23 Nov 1989 00:00:00 +0530 Fri, 14 Jan 2011 18:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61788 The tribunal upheld the CIT(A)'s decision, granting the trust exemption under Section 11 of the IT Act. The Revenue's appeal was dismissed, and the Cross Objection was allowed for statistical purposes. The tribunal found that the trust substantially complied with Section 12A(b) requirements and that the non-filing of a balance sheet and profit and loss account was justified due to the temple's antiquity and non-trading nature. Case-Laws Income Tax Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61788