https://www.taxtmi.com/caselaws?id=377327 The appeal challenging the re-opening of assessment and order under sections 143(3) and 147 of the Income Tax Act was dismissed as not pressed. The denial of exemption under section 10(23C)(iiiad) was upheld by the Commissioner of Income Tax (Appeals), but the Tribunal set it aside for fresh adjudication considering the society's registration under section 12AA. The Tribunal directed reconsideration of the benefit of exemption under sections 11 & 12 based on subsequent registration under section 12AA, emphasizing a fair opportunity for the appellant. The appeal was partly allowed for statistical purposes, with specific issues remanded for fresh adjudication. en-us Tue, 12 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377327 The appeal challenging the re-opening of assessment and order under sections 143(3) and 147 of the Income Tax Act was dismissed as not pressed. The denial of exemption under section 10(23C)(iiiad) was upheld by the Commissioner of Income Tax (Appeals), but the Tribunal set it aside for fresh adjudication considering the society's registration under section 12AA. The Tribunal directed reconsideration of the benefit of exemption under sections 11 & 12 based on subsequent registration under section 12AA, emphasizing a fair opportunity for the appellant. The appeal was partly allowed for statistical purposes, with specific issues remanded for fresh adjudication. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377327