https://www.taxtmi.com/caselaws?id=280897 The ITAT upheld the CIT (A)'s decision to grant exemption u/s 11 to the non-profit research and education organization in Gemology, dismissing the Revenue's appeal. The ITAT emphasized that as long as valid registration under section 12A exists, the AO cannot question the organization's objects, and probing further into its activities was impermissible based on the Supreme Court's decision in ACIT vs. Surat City Gymkhana. en-us Fri, 22 Mar 2013 00:00:00 +0530 Fri, 24 May 2019 18:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280897 The ITAT upheld the CIT (A)'s decision to grant exemption u/s 11 to the non-profit research and education organization in Gemology, dismissing the Revenue's appeal. The ITAT emphasized that as long as valid registration under section 12A exists, the AO cannot question the organization's objects, and probing further into its activities was impermissible based on the Supreme Court's decision in ACIT vs. Surat City Gymkhana. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280897