https://www.taxtmi.com/caselaws?id=296481 Registration under section 12A supported exemption under section 11, and the proviso to section 2(15) did not displace that relief on the facts recorded. The matter was treated as covered by earlier decisions in the assessee's own case, including the jurisdictional High Court's view that no substantial question of law arose. As no distinguishing material was shown and the present facts were found pari materia with the earlier year, the exemption claim was upheld and the disallowance was deleted. en-us Wed, 18 Jul 2018 00:00:00 +0530 Fri, 23 Jul 2021 08:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296481 Registration under section 12A supported exemption under section 11, and the proviso to section 2(15) did not displace that relief on the facts recorded. The matter was treated as covered by earlier decisions in the assessee's own case, including the jurisdictional High Court's view that no substantial question of law arose. As no distinguishing material was shown and the present facts were found pari materia with the earlier year, the exemption claim was upheld and the disallowance was deleted. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296481