https://www.taxtmi.com/caselaws?id=237055 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant exemption under section 11 of the Income Tax Act. The Tribunal found that the CIT(A) had introduced new grounds for denying the exemption without giving the assessee an opportunity to respond, violating principles of natural justice. The AO's denial of exemption was not based on grounds considered during assessment. Therefore, the Tribunal held that the denial of exemption under section 11 was unjustified, and the assessee was granted the exemption. en-us Fri, 28 Jun 2013 00:00:00 +0530 Mon, 04 May 2026 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237055 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to grant exemption under section 11 of the Income Tax Act. The Tribunal found that the CIT(A) had introduced new grounds for denying the exemption without giving the assessee an opportunity to respond, violating principles of natural justice. The AO's denial of exemption was not based on grounds considered during assessment. Therefore, the Tribunal held that the denial of exemption under section 11 was unjustified, and the assessee was granted the exemption. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237055