https://www.taxtmi.com/caselaws?id=215743 Charitable exemption under the Income-tax Act is governed by its own code, so registration under the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987 is not a prerequisite for section 11 relief. Denial under section 13(1)(c) requires a benefit to a specified person; the State Government is not treated as a "person" or interested person merely because it supplied grants or received equipment for Government hospitals, where the use is for public welfare and no personal pecuniary benefit arises. Reassessment under sections 147 and 148 cannot be sustained on mere suspicion or on reasons that do not survive the reopening, and the Assessing Officer cannot travel beyond the recorded basis. en-us Fri, 03 Aug 2012 00:00:00 +0530 Thu, 08 Sep 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215743 Charitable exemption under the Income-tax Act is governed by its own code, so registration under the A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987 is not a prerequisite for section 11 relief. Denial under section 13(1)(c) requires a benefit to a specified person; the State Government is not treated as a "person" or interested person merely because it supplied grants or received equipment for Government hospitals, where the use is for public welfare and no personal pecuniary benefit arises. Reassessment under sections 147 and 148 cannot be sustained on mere suspicion or on reasons that do not survive the reopening, and the Assessing Officer cannot travel beyond the recorded basis. Case-Laws Income Tax Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215743