https://www.taxtmi.com/caselaws?id=378073 The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling in favor of the assessee. The Tribunal's deletion of additions made under Section 11(3) was deemed valid as the assessee held an uncancelled and valid order under Section 11(3A). The Court emphasized the importance of the Assessing Officer's permission under Section 11(3A) for utilizing income accumulated under Section 11(2) for charitable purposes. Consequently, the appeal was dismissed, with the Court finding no substantial legal question requiring consideration under Section 260A. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 23 Apr 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378073 The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling in favor of the assessee. The Tribunal's deletion of additions made under Section 11(3) was deemed valid as the assessee held an uncancelled and valid order under Section 11(3A). The Court emphasized the importance of the Assessing Officer's permission under Section 11(3A) for utilizing income accumulated under Section 11(2) for charitable purposes. Consequently, the appeal was dismissed, with the Court finding no substantial legal question requiring consideration under Section 260A. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378073