https://www.taxtmi.com/caselaws?id=409878 Exemption under section 11 was considered in light of the assessee's registration history and supporting records, which showed continuous registration since 1972. The loss of original certificates in the Uttarakhand floods and the fact that the later fresh certificate did not alter the assessee's objects were material. On the facts examined in remand, no factual error or legal infirmity was shown in accepting the exemption, and the addition made by denying registration-based relief was deleted. en-us Thu, 08 Jul 2021 00:00:00 +0530 Mon, 19 Jul 2021 10:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409878 Exemption under section 11 was considered in light of the assessee's registration history and supporting records, which showed continuous registration since 1972. The loss of original certificates in the Uttarakhand floods and the fact that the later fresh certificate did not alter the assessee's objects were material. On the facts examined in remand, no factual error or legal infirmity was shown in accepting the exemption, and the addition made by denying registration-based relief was deleted. Case-Laws Income Tax Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409878