https://www.taxtmi.com/caselaws?id=331989 The tribunal rejected the assessee's claim for mutuality principle application, determining that contributions received were not exempt due to lack of complete identity between contributors and participators. The tribunal found the assessee's activities to be commercial rather than in furtherance of the association's mandate, leading to the denial of Section 11 exemption. Despite confirming the CIT(A)'s decision, the tribunal acknowledged errors in its order and recalled it for further hearing, emphasizing the pursuit of justice over technicalities. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 06 Sep 2016 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331989 The tribunal rejected the assessee's claim for mutuality principle application, determining that contributions received were not exempt due to lack of complete identity between contributors and participators. The tribunal found the assessee's activities to be commercial rather than in furtherance of the association's mandate, leading to the denial of Section 11 exemption. Despite confirming the CIT(A)'s decision, the tribunal acknowledged errors in its order and recalled it for further hearing, emphasizing the pursuit of justice over technicalities. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331989