https://www.taxtmi.com/caselaws?id=64440 For exemption under section 12A(b), the audit report and prescribed particulars need not be furnished only by the same Chartered Accountant who audited the trust's accounts; a report by another qualified Chartered Accountant is valid unless shown to be false, so the objection on that ground fails. Rule 29 permits admission of additional evidence where it is necessary to decide the appeal or where substantial cause is shown, and evidence that shares formed part of the trust corpus before 1-6-1973 was treated as material to the statutory exception under section 13(1)(d). The additional evidence was admitted and the corpus issue remitted for fresh factual examination. en-us Mon, 13 Mar 1989 00:00:00 +0530 Mon, 07 Feb 2011 18:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64440 For exemption under section 12A(b), the audit report and prescribed particulars need not be furnished only by the same Chartered Accountant who audited the trust's accounts; a report by another qualified Chartered Accountant is valid unless shown to be false, so the objection on that ground fails. Rule 29 permits admission of additional evidence where it is necessary to decide the appeal or where substantial cause is shown, and evidence that shares formed part of the trust corpus before 1-6-1973 was treated as material to the statutory exception under section 13(1)(d). The additional evidence was admitted and the corpus issue remitted for fresh factual examination. Case-Laws Income Tax Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64440