https://www.taxtmi.com/caselaws?id=63573 The Tribunal allowed the assessee's appeals, granting exemption under section 10(21) for the assessment years 1996-97, 1997-98, and 1998-99. The reclassification of the assessee as an "institution" instead of an "association" was deemed unjustified, and the denial of exemption was found to violate principles of natural justice. The Tribunal directed the Assessing Officer to allow the exemption, emphasizing that the withdrawal of exemption lacked legal basis. Other alternative claims for exemption under section 11 and deduction under section 35(1)(iv) were rejected. en-us Tue, 16 Nov 2004 00:00:00 +0530 Mon, 31 Jan 2011 18:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63573 The Tribunal allowed the assessee's appeals, granting exemption under section 10(21) for the assessment years 1996-97, 1997-98, and 1998-99. The reclassification of the assessee as an "institution" instead of an "association" was deemed unjustified, and the denial of exemption was found to violate principles of natural justice. The Tribunal directed the Assessing Officer to allow the exemption, emphasizing that the withdrawal of exemption lacked legal basis. Other alternative claims for exemption under section 11 and deduction under section 35(1)(iv) were rejected. Case-Laws Income Tax Tue, 16 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63573