https://www.taxtmi.com/caselaws?id=297861 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the Revenue's appeal regarding the eligibility of the assessee for exemption under section 11 of the Income Tax Act for the Assessment Year 2013-14. The Tribunal relied on previous orders by Co-ordinate Benches of ITAT, Delhi for the preceding assessment years, finding no distinction in the facts and circumstances of the case. The appeal was decided in favor of the assessee based on the consistency of previous rulings and lack of new material presented. en-us Tue, 23 Feb 2021 00:00:00 +0530 Sat, 25 Sep 2021 09:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297861 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the Revenue's appeal regarding the eligibility of the assessee for exemption under section 11 of the Income Tax Act for the Assessment Year 2013-14. The Tribunal relied on previous orders by Co-ordinate Benches of ITAT, Delhi for the preceding assessment years, finding no distinction in the facts and circumstances of the case. The appeal was decided in favor of the assessee based on the consistency of previous rulings and lack of new material presented. Case-Laws Income Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297861