https://www.taxtmi.com/caselaws?id=242264 The tribunal condoned a 52-day delay in filing appeals and admitted them for adjudication. The case revolved around the assessee's claim of exemption u/s 11 of the Act, contested by the department due to alleged violations. The CIT(A) allowed the exemption, emphasizing the land's purpose and transfer to a charitable trust. Conflicting views on land ownership led to a remittal for reevaluation by the AO, stressing the importance of documentary evidence in determining ownership rights. Both revenue appeals were allowed for statistical purposes, requiring a fresh assessment based on presented evidence. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242264 The tribunal condoned a 52-day delay in filing appeals and admitted them for adjudication. The case revolved around the assessee's claim of exemption u/s 11 of the Act, contested by the department due to alleged violations. The CIT(A) allowed the exemption, emphasizing the land's purpose and transfer to a charitable trust. Conflicting views on land ownership led to a remittal for reevaluation by the AO, stressing the importance of documentary evidence in determining ownership rights. Both revenue appeals were allowed for statistical purposes, requiring a fresh assessment based on presented evidence. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242264