https://www.taxtmi.com/caselaws?id=305533 The Tribunal directed the Assessing Officer/CPC to grant the necessary deduction under section 11 of the Income Tax Act to a charitable trust. The rejection of the rectification application under section 154 was overturned as the audit report was uploaded before the rectification request, meeting procedural requirements. The Tribunal emphasized compliance with procedural requirements and relevant case laws to ensure the trust's claim for exemption was considered valid, despite initial disallowance by the Assessing Officer/CPC and the ld. CIT(A). en-us Mon, 28 Feb 2022 00:00:00 +0530 Fri, 09 Dec 2022 20:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305533 The Tribunal directed the Assessing Officer/CPC to grant the necessary deduction under section 11 of the Income Tax Act to a charitable trust. The rejection of the rectification application under section 154 was overturned as the audit report was uploaded before the rectification request, meeting procedural requirements. The Tribunal emphasized compliance with procedural requirements and relevant case laws to ensure the trust's claim for exemption was considered valid, despite initial disallowance by the Assessing Officer/CPC and the ld. CIT(A). Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305533