https://www.taxtmi.com/caselaws?id=70430 The Tribunal ruled that the reassessment orders were not barred by limitation as section 153(2A) did not apply to the relevant assessment years. The Circular cited by the assessee was deemed administrative and not binding. Regarding entitlement to full exemption under section 11, the Tribunal applied the doctrine of attribution, attributing income applied to charitable purposes to non-agricultural income. Consequently, the assessee was granted full exemption under section 11. The Tribunal allowed both appeals, deciding against the assessee on the limitation issue but in favor of granting full exemption under section 11. en-us Fri, 10 Jan 1992 00:00:00 +0530 Sat, 16 Apr 2011 10:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70430 The Tribunal ruled that the reassessment orders were not barred by limitation as section 153(2A) did not apply to the relevant assessment years. The Circular cited by the assessee was deemed administrative and not binding. Regarding entitlement to full exemption under section 11, the Tribunal applied the doctrine of attribution, attributing income applied to charitable purposes to non-agricultural income. Consequently, the assessee was granted full exemption under section 11. The Tribunal allowed both appeals, deciding against the assessee on the limitation issue but in favor of granting full exemption under section 11. Case-Laws Income Tax Fri, 10 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70430