https://www.taxtmi.com/caselaws?id=302665 The Revenue's appeal against the CIT(A) order directing exemption under section 11 of the I.T. Act to the assessee trust was dismissed. The Tribunal's decision to quash the cancellation of the trust's registration under section 12AA(3) was upheld, leading to the assessee being assessed as a trust rather than an AOP. The Tribunal's order remained unchallenged, and the CIT(A)'s direction for exemption under section 11 was affirmed, solidifying the trust's status for assessment purposes. en-us Fri, 21 Jun 2013 00:00:00 +0530 Fri, 10 Jun 2022 10:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302665 The Revenue's appeal against the CIT(A) order directing exemption under section 11 of the I.T. Act to the assessee trust was dismissed. The Tribunal's decision to quash the cancellation of the trust's registration under section 12AA(3) was upheld, leading to the assessee being assessed as a trust rather than an AOP. The Tribunal's order remained unchallenged, and the CIT(A)'s direction for exemption under section 11 was affirmed, solidifying the trust's status for assessment purposes. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302665