https://www.taxtmi.com/caselaws?id=413614 The Tribunal upheld the assessee's entitlement to exemption under sections 11 & 12 of the Income Tax Act for the Assessment Years 2013-14 and 2014-15. The decision was based on the consistency of past favorable rulings for the assessee, emphasizing legal interpretation and jurisdictional limitations on canceling registration under section 12A. The Tribunal dismissed the Revenue's appeals, affirming the assessee's eligibility for exemption without any material changes in circumstances. The judgment underscores the significance of legal precedent and statutory interpretation in determining tax exemption eligibility. en-us Thu, 07 Oct 2021 00:00:00 +0530 Sat, 16 Oct 2021 09:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413614 The Tribunal upheld the assessee's entitlement to exemption under sections 11 & 12 of the Income Tax Act for the Assessment Years 2013-14 and 2014-15. The decision was based on the consistency of past favorable rulings for the assessee, emphasizing legal interpretation and jurisdictional limitations on canceling registration under section 12A. The Tribunal dismissed the Revenue's appeals, affirming the assessee's eligibility for exemption without any material changes in circumstances. The judgment underscores the significance of legal precedent and statutory interpretation in determining tax exemption eligibility. Case-Laws Income Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413614