https://www.taxtmi.com/caselaws?id=355436 The Tribunal condoned the delay in filing the appeal by the Revenue and the Cross Objection by the assessee. The activities of the assessee were deemed to constitute "charitable purpose" under Section 2(15) of the Income Tax Act, making them eligible for exemption under Section 11. However, the disallowance of pre-paid expenses and under Section 40(a)(ia) was upheld. Both the Revenue's appeal and the assessee's Cross Objection were dismissed, highlighting the significance of procedural compliance and prioritizing substantial justice. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355436 The Tribunal condoned the delay in filing the appeal by the Revenue and the Cross Objection by the assessee. The activities of the assessee were deemed to constitute "charitable purpose" under Section 2(15) of the Income Tax Act, making them eligible for exemption under Section 11. However, the disallowance of pre-paid expenses and under Section 40(a)(ia) was upheld. Both the Revenue's appeal and the assessee's Cross Objection were dismissed, highlighting the significance of procedural compliance and prioritizing substantial justice. Case-Laws Income Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355436