https://www.taxtmi.com/caselaws?id=62897 The Tribunal ruled in favor of the assessee, determining that the association qualified as a trust engaged in charitable activities under section 2(15) of the Income-tax Act, 1961. It held that the association was entitled to exemption under section 11(2) and that section 11(4A) did not apply. The delay in filing Form No. 10 did not impact the entitlement to benefits under section 11(2), as there was no specific time limit for filing. The Tribunal dismissed all grounds raised by the Revenue, upholding the benefits and exemptions for the assessee under the Income-tax Act, 1961. en-us Thu, 11 Feb 1993 00:00:00 +0530 Sat, 22 Jan 2011 14:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62897 The Tribunal ruled in favor of the assessee, determining that the association qualified as a trust engaged in charitable activities under section 2(15) of the Income-tax Act, 1961. It held that the association was entitled to exemption under section 11(2) and that section 11(4A) did not apply. The delay in filing Form No. 10 did not impact the entitlement to benefits under section 11(2), as there was no specific time limit for filing. The Tribunal dismissed all grounds raised by the Revenue, upholding the benefits and exemptions for the assessee under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62897