https://www.taxtmi.com/caselaws?id=412538 The Tribunal remanded the case back to the Assessing Officer for fresh adjudication, emphasizing proper verification of corpus donations, specific funds, and construction expenses application. The Assessing Officer was directed to reconsider issues in light of registration under section 12AA and provide the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes, instructing a re-evaluation of classification of donations, entitlement to exemptions, and construction expenses allowance in compliance with legal provisions and principles of natural justice. en-us Tue, 31 Aug 2021 00:00:00 +0530 Tue, 21 Sep 2021 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412538 The Tribunal remanded the case back to the Assessing Officer for fresh adjudication, emphasizing proper verification of corpus donations, specific funds, and construction expenses application. The Assessing Officer was directed to reconsider issues in light of registration under section 12AA and provide the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes, instructing a re-evaluation of classification of donations, entitlement to exemptions, and construction expenses allowance in compliance with legal provisions and principles of natural justice. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412538