https://www.taxtmi.com/caselaws?id=254535 The Tribunal allowed the appeals for statistical purposes, remanding the issue of exemption under sections 11 and 13 back to the assessing officer for reconsideration in accordance with the Explanation to section 11(2) and section 11(3)(d) introduced by the Finance Act, 2002. The decision aimed to ensure a fair assessment based on the updated legal framework, emphasizing the need for a fresh evaluation of the charitable trusts' compliance with the relevant provisions. en-us Fri, 12 Dec 2014 00:00:00 +0530 Fri, 22 May 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254535 The Tribunal allowed the appeals for statistical purposes, remanding the issue of exemption under sections 11 and 13 back to the assessing officer for reconsideration in accordance with the Explanation to section 11(2) and section 11(3)(d) introduced by the Finance Act, 2002. The decision aimed to ensure a fair assessment based on the updated legal framework, emphasizing the need for a fresh evaluation of the charitable trusts' compliance with the relevant provisions. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254535