https://www.taxtmi.com/caselaws?id=418680 The High Court upheld the ITAT's decision, ruling in favor of the respondent/assessee on all issues. The court found that the AO failed to provide sufficient evidence to support the allegations of violating Section 13(2)(b) and that the respondent/assessee was eligible for exemption under Sections 11 and 12. The court emphasized the importance of consistency in tax proceedings and dismissed the appeals, stating that no substantial legal questions arose and no costs were awarded. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 17 Jun 2022 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418680 The High Court upheld the ITAT's decision, ruling in favor of the respondent/assessee on all issues. The court found that the AO failed to provide sufficient evidence to support the allegations of violating Section 13(2)(b) and that the respondent/assessee was eligible for exemption under Sections 11 and 12. The court emphasized the importance of consistency in tax proceedings and dismissed the appeals, stating that no substantial legal questions arose and no costs were awarded. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418680