https://www.taxtmi.com/caselaws?id=418249 The appeal challenging the order of the Income Tax Appellate Tribunal regarding exemption under Sections 11 and 12 of the Income Tax Act, 1961 was dismissed by the court. The delay in filing the appeal was condoned, and despite arguments regarding the activities not being for charitable purposes and violation of Section 11 due to transfer of management, the court found no substantial legal questions for consideration. The court emphasized the principle of consistency and uniformity in granting exemptions in similar circumstances for earlier and subsequent assessment years. en-us Mon, 07 Feb 2022 00:00:00 +0530 Fri, 11 Feb 2022 07:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418249 The appeal challenging the order of the Income Tax Appellate Tribunal regarding exemption under Sections 11 and 12 of the Income Tax Act, 1961 was dismissed by the court. The delay in filing the appeal was condoned, and despite arguments regarding the activities not being for charitable purposes and violation of Section 11 due to transfer of management, the court found no substantial legal questions for consideration. The court emphasized the principle of consistency and uniformity in granting exemptions in similar circumstances for earlier and subsequent assessment years. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418249