https://www.taxtmi.com/caselaws?id=248010 The ITAT dismissed the Department's appeals, upholding the CIT(A)'s decision to grant exemption under section 11 to the assessee society for the assessment years in question. The ITAT emphasized the significance of registration under section 12A for exemption under section 11 and stressed compliance with statutory conditions. It clarified that approval under section 10(23C) was not mandatory for claiming exemption under section 11, as long as all requirements were met, in line with established legal interpretations. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 29 May 2014 10:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248010 The ITAT dismissed the Department's appeals, upholding the CIT(A)'s decision to grant exemption under section 11 to the assessee society for the assessment years in question. The ITAT emphasized the significance of registration under section 12A for exemption under section 11 and stressed compliance with statutory conditions. It clarified that approval under section 10(23C) was not mandatory for claiming exemption under section 11, as long as all requirements were met, in line with established legal interpretations. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248010