https://www.taxtmi.com/caselaws?id=328185 The court condoned the delay in refiling the appeal and ruled in favor of the appellant-assessee, a charitable institution. The court held that the town development and works expenditure incurred by the Improvement Trust qualified for exemption under section 11 of the Income Tax Act. Citing legal precedents, the court emphasized that the expenditure was in line with the charitable objects of the appellant, entitling them to the benefit of section 11(1)(a) for the expenditure on charitable purposes. The court found no dispute over the legal position and factual background, ultimately allowing the appeal in favor of the assessee. en-us Wed, 04 May 2016 00:00:00 +0530 Sat, 28 May 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328185 The court condoned the delay in refiling the appeal and ruled in favor of the appellant-assessee, a charitable institution. The court held that the town development and works expenditure incurred by the Improvement Trust qualified for exemption under section 11 of the Income Tax Act. Citing legal precedents, the court emphasized that the expenditure was in line with the charitable objects of the appellant, entitling them to the benefit of section 11(1)(a) for the expenditure on charitable purposes. The court found no dispute over the legal position and factual background, ultimately allowing the appeal in favor of the assessee. Case-Laws Income Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328185