https://www.taxtmi.com/caselaws?id=70390 The Tribunal held that the amended provisions of section 13(1)(d) of the Income-tax Act were not applicable to the assessment year 1983-84 as the compliance date fell after the relevant previous year. Consequently, the trust was entitled to exemption under section 11 for the said assessment year. The appeal was allowed, and the Tribunal directed the Income-tax Officer to grant the exemption. en-us Thu, 08 Jun 1989 00:00:00 +0530 Fri, 15 Apr 2011 18:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70390 The Tribunal held that the amended provisions of section 13(1)(d) of the Income-tax Act were not applicable to the assessment year 1983-84 as the compliance date fell after the relevant previous year. Consequently, the trust was entitled to exemption under section 11 for the said assessment year. The appeal was allowed, and the Tribunal directed the Income-tax Officer to grant the exemption. Case-Laws Income Tax Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70390