https://www.taxtmi.com/caselaws?id=381518 The Tribunal allowed the appeals concerning denial of exemption under Section 11 due to late filing of returns, stating that timely filing was not mandatory for the relevant assessment years. The addition on account of collection of capitation fees was partly allowed for certain years due to lack of evidence. Compliance with conditions under Section 12A was deemed met despite late filing. The Tribunal confirmed the application of income towards charitable purposes, concluding that the Trust qualified for exemption under Section 11. The appeals were disposed of accordingly. en-us Mon, 27 May 2019 00:00:00 +0530 Wed, 12 Jun 2019 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381518 The Tribunal allowed the appeals concerning denial of exemption under Section 11 due to late filing of returns, stating that timely filing was not mandatory for the relevant assessment years. The addition on account of collection of capitation fees was partly allowed for certain years due to lack of evidence. Compliance with conditions under Section 12A was deemed met despite late filing. The Tribunal confirmed the application of income towards charitable purposes, concluding that the Trust qualified for exemption under Section 11. The appeals were disposed of accordingly. Case-Laws Income Tax Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381518