https://www.taxtmi.com/caselaws?id=63690 The tribunal allowed the appeal of a company, a Federation of Hotel & Restaurant Associations of India, granting exemption under section 11 of the Income Tax Act for the assessment year 1983-84. Despite the CIT(A) categorizing the assessee as a trade association, the tribunal considered previous favorable decisions, pending registration application under section 12A, and the charitable nature of its activities, leading to the decision in favor of the assessee for claiming exemption. en-us Fri, 27 May 1988 00:00:00 +0530 Tue, 01 Feb 2011 13:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63690 The tribunal allowed the appeal of a company, a Federation of Hotel & Restaurant Associations of India, granting exemption under section 11 of the Income Tax Act for the assessment year 1983-84. Despite the CIT(A) categorizing the assessee as a trade association, the tribunal considered previous favorable decisions, pending registration application under section 12A, and the charitable nature of its activities, leading to the decision in favor of the assessee for claiming exemption. Case-Laws Income Tax Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63690