https://www.taxtmi.com/caselaws?id=63158 The Tribunal upheld the assessee's entitlement to benefits under sections 11 and 12A(b) of the IT Act, 1961, emphasizing the importance of procedural compliance and timely submission of necessary documents. The decision highlighted the significance of maintaining audited books of accounts and following statutory requirements for claiming exemptions. The Tribunal rejected the revenue's appeal, citing relevant case laws to support the assessee's position. en-us Wed, 16 Sep 1987 00:00:00 +0530 Fri, 28 Jan 2011 11:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63158 The Tribunal upheld the assessee's entitlement to benefits under sections 11 and 12A(b) of the IT Act, 1961, emphasizing the importance of procedural compliance and timely submission of necessary documents. The decision highlighted the significance of maintaining audited books of accounts and following statutory requirements for claiming exemptions. The Tribunal rejected the revenue's appeal, citing relevant case laws to support the assessee's position. Case-Laws Income Tax Wed, 16 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63158