https://www.taxtmi.com/caselaws?id=10324 Gujarat HC upheld the Tribunal's decision granting benefits under section 11(2) to the trust. The court found no infirmity in the Tribunal's ruling that rule 17's time-limit for submitting Form No. 10 was invalid, as section 11(2) prescribes no specific time-limit and the rule-making authority lacked express or implied delegation to impose such restrictions. The trust was deemed to have complied with all statutory conditions and remained entitled to the prescribed benefits. en-us Wed, 29 Dec 2004 00:00:00 +0530 Fri, 06 Jun 2025 16:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10324 Gujarat HC upheld the Tribunal's decision granting benefits under section 11(2) to the trust. The court found no infirmity in the Tribunal's ruling that rule 17's time-limit for submitting Form No. 10 was invalid, as section 11(2) prescribes no specific time-limit and the rule-making authority lacked express or implied delegation to impose such restrictions. The trust was deemed to have complied with all statutory conditions and remained entitled to the prescribed benefits. Case-Laws Income Tax Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10324