https://www.taxtmi.com/caselaws?id=414153 The appellate tribunal dismissed the revenue's appeal challenging the order allowing exemption u/s. 11, condoning the time-barred appeal, justifying the acceptance of assessee's contentions, and rejecting the claim of violation of Rule 46A of the IT Rules. The tribunal emphasized the trust's compliance with charitable activities and upheld the procedural correctness of the CIT(A)'s decision-making process, citing precedents and lack of specific errors in the AO's objections. en-us Fri, 22 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 05:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414153 The appellate tribunal dismissed the revenue's appeal challenging the order allowing exemption u/s. 11, condoning the time-barred appeal, justifying the acceptance of assessee's contentions, and rejecting the claim of violation of Rule 46A of the IT Rules. The tribunal emphasized the trust's compliance with charitable activities and upheld the procedural correctness of the CIT(A)'s decision-making process, citing precedents and lack of specific errors in the AO's objections. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414153