https://www.taxtmi.com/caselaws?id=410110 The Tribunal allowed the appeal of a public charitable trust concerning the disallowance of accumulation under section 11(2) of the Income Tax Act for the assessment year 2014-15. The denial of accumulation by the assessing officer was deemed unjustified as the requirement for electronic filing of Form No.10 was not applicable for that year. The Tribunal emphasized the physical submission of the form before the assessing officer and directed the officer to verify the manually filed form, ultimately allowing the trust's claim of exemption under section 11(2) for statistical purposes. en-us Fri, 23 Jul 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410110 The Tribunal allowed the appeal of a public charitable trust concerning the disallowance of accumulation under section 11(2) of the Income Tax Act for the assessment year 2014-15. The denial of accumulation by the assessing officer was deemed unjustified as the requirement for electronic filing of Form No.10 was not applicable for that year. The Tribunal emphasized the physical submission of the form before the assessing officer and directed the officer to verify the manually filed form, ultimately allowing the trust's claim of exemption under section 11(2) for statistical purposes. Case-Laws Income Tax Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410110