https://www.taxtmi.com/caselaws?id=271521 The ITAT dismissed the Department's appeal, upholding the CIT(A)'s decisions on both condoning the delay in filing the appeal and deleting the addition of Rs. 12,40,475/-. The ITAT found that the delay was justifiably condoned as the assessee pursued alternative remedies in good faith. Additionally, the ITAT ruled that the addition was incorrectly made under section 11(3)(d) since the expenditure was from current income, not accumulated income, and was for charitable purposes in line with the Trust's objectives. en-us Fri, 01 Jan 2016 00:00:00 +0530 Mon, 08 Feb 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271521 The ITAT dismissed the Department's appeal, upholding the CIT(A)'s decisions on both condoning the delay in filing the appeal and deleting the addition of Rs. 12,40,475/-. The ITAT found that the delay was justifiably condoned as the assessee pursued alternative remedies in good faith. Additionally, the ITAT ruled that the addition was incorrectly made under section 11(3)(d) since the expenditure was from current income, not accumulated income, and was for charitable purposes in line with the Trust's objectives. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271521