https://www.taxtmi.com/caselaws?id=243130 The Tribunal set aside the denial of exemption under Notification No. 148/94-Cus to a Charitable Trust, ruling that the Trust had complied with certificate submission requirements despite the department's claims of delay. The Trust's appeal was allowed as the Tribunal found the rejection based on delayed submission unjustified, emphasizing the department's failure to verify the certificates already submitted. The lower appellate authority's decision upholding the denial was overturned, and the Trust's appeal was granted, with the stay application disposed of. en-us Mon, 22 Apr 2013 00:00:00 +0530 Sun, 26 Jan 2014 18:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243130 The Tribunal set aside the denial of exemption under Notification No. 148/94-Cus to a Charitable Trust, ruling that the Trust had complied with certificate submission requirements despite the department's claims of delay. The Trust's appeal was allowed as the Tribunal found the rejection based on delayed submission unjustified, emphasizing the department's failure to verify the certificates already submitted. The lower appellate authority's decision upholding the denial was overturned, and the Trust's appeal was granted, with the stay application disposed of. Case-Laws Customs Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243130