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    <title>Exemption Denial u/ss 11 and 12 Unjustified Unless Income Benefits Specified Persons.</title>
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    <description>The denial of exemption to the assessee U/s 11 and 12 of the Act is not justified except to the extent where the specific part of the income or property is found to be used or applied for the benefit of specified persons.</description>
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      <title>Exemption Denial u/ss 11 and 12 Unjustified Unless Income Benefits Specified Persons.</title>
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      <description>The denial of exemption to the assessee U/s 11 and 12 of the Act is not justified except to the extent where the specific part of the income or property is found to be used or applied for the benefit of specified persons.</description>
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