https://www.taxtmi.com/caselaws?id=304662 The High Court dismissed the department's appeal against the judgment and order of the Income Tax Appellate Tribunal. The decision upheld the lower authorities' rulings based on the lack of evidence of misuse of funds by the trustees of the society and the failure of the Assessing Officer to follow the prescribed procedure under Section 12AA(3) before denying the benefit under Section 11 of the Income Tax Act. Precedents were cited to support the decision to sustain the orders passed by the Appellate Authorities. en-us Fri, 25 Jul 2014 00:00:00 +0530 Thu, 13 Oct 2022 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304662 The High Court dismissed the department's appeal against the judgment and order of the Income Tax Appellate Tribunal. The decision upheld the lower authorities' rulings based on the lack of evidence of misuse of funds by the trustees of the society and the failure of the Assessing Officer to follow the prescribed procedure under Section 12AA(3) before denying the benefit under Section 11 of the Income Tax Act. Precedents were cited to support the decision to sustain the orders passed by the Appellate Authorities. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304662