https://www.taxtmi.com/caselaws?id=215620 The Tribunal upheld the CIT (A)'s order, confirming that the assessee is entitled to exemption under section 11 of the Income Tax Act. The Tribunal ruled that the Assessing Officer cannot deny this exemption despite the registration under section 12A. The Tribunal also affirmed that the activities of the assessee are charitable in nature and that the assessee qualifies for the benefits of section 11. The issue of whether the assessee is a local authority under section 10(20) was left open for future adjudication. Both appeals, filed by the Revenue and the assessee, were dismissed. en-us Fri, 29 Jun 2012 00:00:00 +0530 Wed, 13 Apr 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215620 The Tribunal upheld the CIT (A)'s order, confirming that the assessee is entitled to exemption under section 11 of the Income Tax Act. The Tribunal ruled that the Assessing Officer cannot deny this exemption despite the registration under section 12A. The Tribunal also affirmed that the activities of the assessee are charitable in nature and that the assessee qualifies for the benefits of section 11. The issue of whether the assessee is a local authority under section 10(20) was left open for future adjudication. Both appeals, filed by the Revenue and the assessee, were dismissed. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215620