https://www.taxtmi.com/caselaws?id=373634 The High Court upheld the ITAT's decision, allowing exemption under section 10(23EA) of the Income Tax Act for a Trust, even though the claim was made at the appellate stage. The Court found no legal prohibition for a Trust qualifying under Sections 11 to 13 to claim this exemption. Additionally, the Court determined that a Trust eligible for benefits under Sections 11 to 13 can also claim exemption under Section 10(23EA), dismissing the Income Tax Appeal as no question of law arose. en-us Fri, 04 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 08:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373634 The High Court upheld the ITAT's decision, allowing exemption under section 10(23EA) of the Income Tax Act for a Trust, even though the claim was made at the appellate stage. The Court found no legal prohibition for a Trust qualifying under Sections 11 to 13 to claim this exemption. Additionally, the Court determined that a Trust eligible for benefits under Sections 11 to 13 can also claim exemption under Section 10(23EA), dismissing the Income Tax Appeal as no question of law arose. Case-Laws Income Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373634