https://www.taxtmi.com/caselaws?id=187277 The Tribunal upheld the CIT(A)'s decision and dismissed the Revenue's appeal, concluding that the assessee was entitled to the exemption under the Income-tax Act. The Tribunal found that the necessary documents were filed by the assessee, meeting the conditions under section 80G(5C), and that the filing of audit reports was considered directory, not mandatory, based on relevant High Court decisions. Previous tribunal orders also supported the assessee's entitlement to exemption u/s.11 of the Income-tax Act, leading to the dismissal of the Revenue's appeal. en-us Fri, 30 Jul 2010 00:00:00 +0530 Mon, 17 Oct 2016 11:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187277 The Tribunal upheld the CIT(A)'s decision and dismissed the Revenue's appeal, concluding that the assessee was entitled to the exemption under the Income-tax Act. The Tribunal found that the necessary documents were filed by the assessee, meeting the conditions under section 80G(5C), and that the filing of audit reports was considered directory, not mandatory, based on relevant High Court decisions. Previous tribunal orders also supported the assessee's entitlement to exemption u/s.11 of the Income-tax Act, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187277