https://www.taxtmi.com/caselaws?id=63030 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to grant the organization exemption under section 11. The Tribunal found that despite no order under section 12A(a), the organization had applied for registration, fulfilling the requirements. Additionally, the ban under the Unlawful Activities (Prevention) Act did not apply during the relevant period. The delayed filing of audited accounts was deemed justified, and the organization's charitable status was upheld, leading to the conclusion that the organization was entitled to the benefit of section 11. en-us Mon, 30 Jun 2003 00:00:00 +0530 Thu, 27 Jan 2011 13:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63030 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to grant the organization exemption under section 11. The Tribunal found that despite no order under section 12A(a), the organization had applied for registration, fulfilling the requirements. Additionally, the ban under the Unlawful Activities (Prevention) Act did not apply during the relevant period. The delayed filing of audited accounts was deemed justified, and the organization's charitable status was upheld, leading to the conclusion that the organization was entitled to the benefit of section 11. Case-Laws Income Tax Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63030