https://www.taxtmi.com/caselaws?id=219976 The Tribunal upheld the denial of exemptions under Sections 11 and 10(23C)(iiiad) of the IT Act to the assessee. It ruled that the absence of registration under Section 12A rendered the assessee ineligible for exemption under Section 11. Additionally, the Tribunal found that the assessee's total receipts exceeded Rs. 1 crore, including donations, and lacked approval from the prescribed authority under Section 10(23C)(vi), thereby disqualifying it from exemption under Section 10(23C)(iiiad). The appeal was dismissed, affirming the decisions of the lower authorities. en-us Tue, 23 Oct 2012 00:00:00 +0530 Fri, 04 Jan 2013 11:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219976 The Tribunal upheld the denial of exemptions under Sections 11 and 10(23C)(iiiad) of the IT Act to the assessee. It ruled that the absence of registration under Section 12A rendered the assessee ineligible for exemption under Section 11. Additionally, the Tribunal found that the assessee's total receipts exceeded Rs. 1 crore, including donations, and lacked approval from the prescribed authority under Section 10(23C)(vi), thereby disqualifying it from exemption under Section 10(23C)(iiiad). The appeal was dismissed, affirming the decisions of the lower authorities. Case-Laws Income Tax Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219976