https://www.taxtmi.com/caselaws?id=207001 The Tribunal directed the matter to be remitted to the Assessing Officer (AO) for a thorough examination of the assessee's eligibility for tax exemption under section 11, considering registration under section 12AA. The AO was instructed to issue a speaking order after providing a fair hearing to the assessee. The Tribunal criticized the Departmental Representative's procedural stance, advocating for a more reasonable approach to avoid unproductive litigation. The appeals were allowed for statistical purposes, with an emphasis on promoting a pragmatic and fair approach by field authorities to reduce unnecessary disputes. en-us Fri, 30 Sep 2011 00:00:00 +0530 Thu, 24 Nov 2011 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207001 The Tribunal directed the matter to be remitted to the Assessing Officer (AO) for a thorough examination of the assessee's eligibility for tax exemption under section 11, considering registration under section 12AA. The AO was instructed to issue a speaking order after providing a fair hearing to the assessee. The Tribunal criticized the Departmental Representative's procedural stance, advocating for a more reasonable approach to avoid unproductive litigation. The appeals were allowed for statistical purposes, with an emphasis on promoting a pragmatic and fair approach by field authorities to reduce unnecessary disputes. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207001