https://www.taxtmi.com/caselaws?id=351866 The Court affirmed the ITAT's decision to allow the double deduction claimed by a charitable trust under Section 12A of the Income Tax Act for the relevant assessment year, rejecting the Revenue's appeal questioning the claim for double deduction and the interpretation of Section 11(6). The Court emphasized the trust's eligibility for double deduction under Section 12A and clarified the prospective application of the amendment to Section 11(6) introduced by the Finance Act 2014. The appeal was ultimately dismissed, upholding the relief granted to the charitable trust by the ITAT. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351866 The Court affirmed the ITAT's decision to allow the double deduction claimed by a charitable trust under Section 12A of the Income Tax Act for the relevant assessment year, rejecting the Revenue's appeal questioning the claim for double deduction and the interpretation of Section 11(6). The Court emphasized the trust's eligibility for double deduction under Section 12A and clarified the prospective application of the amendment to Section 11(6) introduced by the Finance Act 2014. The appeal was ultimately dismissed, upholding the relief granted to the charitable trust by the ITAT. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351866