https://www.taxtmi.com/caselaws?id=177445 The tribunal partially allowed the assessee's appeal, granting exemption under sections 10(22) and 10(23C) for the relevant assessment years. Additionally, the tribunal directed the Assessing Officer to evaluate the claim for exemption under section 11 on its merits, acknowledging the delayed submission of the audit report. The tribunal emphasized the importance of adhering to judicial precedents and directives from higher authorities when determining eligibility for exemptions. en-us Wed, 25 Apr 2012 00:00:00 +0530 Fri, 30 Jun 2017 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177445 The tribunal partially allowed the assessee's appeal, granting exemption under sections 10(22) and 10(23C) for the relevant assessment years. Additionally, the tribunal directed the Assessing Officer to evaluate the claim for exemption under section 11 on its merits, acknowledging the delayed submission of the audit report. The tribunal emphasized the importance of adhering to judicial precedents and directives from higher authorities when determining eligibility for exemptions. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177445