https://www.taxtmi.com/caselaws?id=401938 The court held that the appellant was not eligible for benefits under the first proviso to Section 12A(2) of the Income Tax Act for the Assessment Year 2013-14 as registration was granted after amending the trust deed. The court emphasized strict interpretation of exemption provisions in favor of the Revenue and dismissed the Tax Case Appeal, ruling against the appellant on Substantial Questions of Law. en-us Wed, 09 Dec 2020 00:00:00 +0530 Sat, 30 Jan 2021 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401938 The court held that the appellant was not eligible for benefits under the first proviso to Section 12A(2) of the Income Tax Act for the Assessment Year 2013-14 as registration was granted after amending the trust deed. The court emphasized strict interpretation of exemption provisions in favor of the Revenue and dismissed the Tax Case Appeal, ruling against the appellant on Substantial Questions of Law. Case-Laws Income Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401938