https://www.taxtmi.com/caselaws?id=291195 The appellant, a scientific research society, was initially denied exemption under section 10(21) of the Income Tax Act but later granted exemption under section 11 by the Ld. Commissioner of Income Tax (Appeals) and affirmed by the Tribunal. The denial based on the lack of a revised return and signed Form 10B was overturned, emphasizing the genuineness of the claim and the appellant's registration under section 12A. The Tribunal ruled that a valid claim of exemption should not be denied solely due to procedural technicalities, in line with legal precedents and constitutional provisions. en-us Thu, 15 Jul 2010 00:00:00 +0530 Sat, 31 Oct 2020 17:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291195 The appellant, a scientific research society, was initially denied exemption under section 10(21) of the Income Tax Act but later granted exemption under section 11 by the Ld. Commissioner of Income Tax (Appeals) and affirmed by the Tribunal. The denial based on the lack of a revised return and signed Form 10B was overturned, emphasizing the genuineness of the claim and the appellant's registration under section 12A. The Tribunal ruled that a valid claim of exemption should not be denied solely due to procedural technicalities, in line with legal precedents and constitutional provisions. Case-Laws Income Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291195