https://www.taxtmi.com/caselaws?id=19461 The court allowed the writ petitions, quashed the impugned orders denying exemption to the petitioner-trust under section 11 of the Income-tax Act, 1961, for the assessment years 1979-80 to 1983-84, and remitted the matters to the respondent for fresh assessment. The court held that the trust qualified for exemption under section 11 despite the introduction of section 13(1)(bb) as the business activities were incidental to fulfilling the trust's charitable purposes. The court also found the writ petitions maintainable despite the availability of alternative remedies due to the prolonged pendency and the need for prompt resolution. en-us Mon, 19 Dec 1994 00:00:00 +0530 Fri, 06 Nov 2009 12:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19461 The court allowed the writ petitions, quashed the impugned orders denying exemption to the petitioner-trust under section 11 of the Income-tax Act, 1961, for the assessment years 1979-80 to 1983-84, and remitted the matters to the respondent for fresh assessment. The court held that the trust qualified for exemption under section 11 despite the introduction of section 13(1)(bb) as the business activities were incidental to fulfilling the trust's charitable purposes. The court also found the writ petitions maintainable despite the availability of alternative remedies due to the prolonged pendency and the need for prompt resolution. Case-Laws Income Tax Mon, 19 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19461