https://www.taxtmi.com/caselaws?id=306003 The Tribunal allowed the appeal of the assessee, granting the claimed deductions under sections 11 and 12, based on compliance with the conditions provided in section 12A(1)(ba) and the CBDT Circular dated 23.04.2019. The issues of interest and late filing fees were upheld as per statutory provisions. en-us Mon, 02 Jan 2023 00:00:00 +0530 Wed, 18 Jan 2023 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306003 The Tribunal allowed the appeal of the assessee, granting the claimed deductions under sections 11 and 12, based on compliance with the conditions provided in section 12A(1)(ba) and the CBDT Circular dated 23.04.2019. The issues of interest and late filing fees were upheld as per statutory provisions. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306003