https://www.taxtmi.com/caselaws?id=430248 The court ruled in favor of the appellant, a charitable Trust, allowing the appeals and granting benefits under Section 11 of the Income Tax Act for the Assessment Years 2009-2010, 2010-2011, and 2011-2012. The court found that the Revenue failed to prove that donations classified as capitation fees were not used for charitable purposes. It emphasized that each assessment year must be evaluated independently and that the validity of the Section 12(A) certificate prevents the denial of Section 11 benefits. The court answered the questions of law in favor of the assessee against the Revenue. en-us Tue, 06 Sep 2022 00:00:00 +0530 Wed, 13 Dec 2023 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430248 The court ruled in favor of the appellant, a charitable Trust, allowing the appeals and granting benefits under Section 11 of the Income Tax Act for the Assessment Years 2009-2010, 2010-2011, and 2011-2012. The court found that the Revenue failed to prove that donations classified as capitation fees were not used for charitable purposes. It emphasized that each assessment year must be evaluated independently and that the validity of the Section 12(A) certificate prevents the denial of Section 11 benefits. The court answered the questions of law in favor of the assessee against the Revenue. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430248