https://www.taxtmi.com/caselaws?id=306321 The ITAT set aside the CIT(A)'s order and remanded the issue to the AO to ascertain the actual utilization of the unutilized amount for charitable purposes in the next financial year. The AO was directed to grant the deduction if satisfied with the utilization. The ITAT clarified that the delay in filing the intimation for availing benefits under s.11(1) would not be viewed adversely. The appeal of the assessee was allowed for statistical purposes. en-us Thu, 12 Aug 2021 00:00:00 +0530 Sat, 21 Jan 2023 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306321 The ITAT set aside the CIT(A)'s order and remanded the issue to the AO to ascertain the actual utilization of the unutilized amount for charitable purposes in the next financial year. The AO was directed to grant the deduction if satisfied with the utilization. The ITAT clarified that the delay in filing the intimation for availing benefits under s.11(1) would not be viewed adversely. The appeal of the assessee was allowed for statistical purposes. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306321