https://www.taxtmi.com/caselaws?id=433820 The appeals challenged the disallowance of exemption u/s 11 due to withdrawal of registration u/s 12A. The restoration of registration by the ITAT rendered the assessee eligible for exemption u/s 11, leading to the quashing of the order disallowing the exemption. In a separate case, expenses disallowed without proper examination were remanded for detailed review, emphasizing the importance of thorough assessment before disallowance. The decisions underscored the significance of proper registration for claiming exemptions and the necessity for meticulous examination of expenses in tax matters. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 09 Feb 2023 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433820 The appeals challenged the disallowance of exemption u/s 11 due to withdrawal of registration u/s 12A. The restoration of registration by the ITAT rendered the assessee eligible for exemption u/s 11, leading to the quashing of the order disallowing the exemption. In a separate case, expenses disallowed without proper examination were remanded for detailed review, emphasizing the importance of thorough assessment before disallowance. The decisions underscored the significance of proper registration for claiming exemptions and the necessity for meticulous examination of expenses in tax matters. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433820