https://www.taxtmi.com/caselaws?id=252957 The Tribunal upheld the denial of exemption under Section 10(23B) of the Income Tax Act, 1961, due to the assessee's failure to produce the necessary exemption certificate. The CIT(A)'s confirmation of the total income and tax liabilities was maintained, amounting to Rs. 47,91,745/- and Rs. 21,66,185/- respectively. Despite historical exemption status, the failure to obtain the required certificate for the relevant assessment year led to the dismissal of the appeal by the assessee. The decision was pronounced on 7.8.2014. en-us Thu, 07 Aug 2014 00:00:00 +0530 Sat, 08 Nov 2014 06:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252957 The Tribunal upheld the denial of exemption under Section 10(23B) of the Income Tax Act, 1961, due to the assessee's failure to produce the necessary exemption certificate. The CIT(A)'s confirmation of the total income and tax liabilities was maintained, amounting to Rs. 47,91,745/- and Rs. 21,66,185/- respectively. Despite historical exemption status, the failure to obtain the required certificate for the relevant assessment year led to the dismissal of the appeal by the assessee. The decision was pronounced on 7.8.2014. Case-Laws Income Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252957