https://www.taxtmi.com/caselaws?id=177578 The ITAT dismissed the assessee's appeal, upheld the additions made by the Assessing Officer, and denied exemption under Section 11 of the Income Tax Act, 1961. The ITAT emphasized that registration under Section 12AA does not automatically entitle exemption and that the application of income for charitable purposes must be demonstrated. en-us Tue, 31 Dec 2013 00:00:00 +0530 Mon, 22 Aug 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177578 The ITAT dismissed the assessee's appeal, upheld the additions made by the Assessing Officer, and denied exemption under Section 11 of the Income Tax Act, 1961. The ITAT emphasized that registration under Section 12AA does not automatically entitle exemption and that the application of income for charitable purposes must be demonstrated. Case-Laws Income Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177578