https://www.taxtmi.com/caselaws?id=247009 The Tribunal allowed the appeal in part, directing the Assessing Officer to recompute the income under normal provisions of the Income Tax Act. They clarified that ineligibility for exemption under Sections 11 & 12 does not disqualify the assessee from claiming deduction under Section 80G. The Tribunal deemed the proposal for withdrawal of exemption premature, stating the assessee could challenge any adverse decision in accordance with the law. Fair opportunity for the assessee to be heard was emphasized throughout the decision. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 23 Mar 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247009 The Tribunal allowed the appeal in part, directing the Assessing Officer to recompute the income under normal provisions of the Income Tax Act. They clarified that ineligibility for exemption under Sections 11 & 12 does not disqualify the assessee from claiming deduction under Section 80G. The Tribunal deemed the proposal for withdrawal of exemption premature, stating the assessee could challenge any adverse decision in accordance with the law. Fair opportunity for the assessee to be heard was emphasized throughout the decision. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247009