https://www.taxtmi.com/caselaws?id=297828 The Tribunal allowed the assessee's appeal for statistical purposes, remitting the issues of reopening of assessment under section 147 and denial of exemption under section 11 back to the Assessing Officer for fresh examination. The Tribunal emphasized the importance of providing reasons for reopening assessments and noted that the absence of a formal registration order under section 12A did not justify denying the exemption if the trust had been recognized and assessed as a charitable trust in previous years. en-us Tue, 12 Jun 2012 00:00:00 +0530 Thu, 23 Sep 2021 10:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297828 The Tribunal allowed the assessee's appeal for statistical purposes, remitting the issues of reopening of assessment under section 147 and denial of exemption under section 11 back to the Assessing Officer for fresh examination. The Tribunal emphasized the importance of providing reasons for reopening assessments and noted that the absence of a formal registration order under section 12A did not justify denying the exemption if the trust had been recognized and assessed as a charitable trust in previous years. Case-Laws Income Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297828