https://www.taxtmi.com/caselaws?id=184423 The Tribunal upheld the CIT(A)'s decisions, granting exemptions under Section 10(23C)(iiiad), recognizing the status as AJP, and treating donations as application of income for charitable purposes. The issues of building and infrastructure funds were remanded for fresh consideration, and the claim under Section 11 was directed for re-examination in light of new registration under Section 12A. The levy of interest under Section 234B was upheld as consequential. The Tribunal's judgment was consistent across appeals and cross-objections, partly allowing them for statistical purposes with specific directions for re-examination by the AO where necessary. en-us Fri, 30 May 2014 00:00:00 +0530 Fri, 08 Jul 2016 12:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184423 The Tribunal upheld the CIT(A)'s decisions, granting exemptions under Section 10(23C)(iiiad), recognizing the status as AJP, and treating donations as application of income for charitable purposes. The issues of building and infrastructure funds were remanded for fresh consideration, and the claim under Section 11 was directed for re-examination in light of new registration under Section 12A. The levy of interest under Section 234B was upheld as consequential. The Tribunal's judgment was consistent across appeals and cross-objections, partly allowing them for statistical purposes with specific directions for re-examination by the AO where necessary. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184423