https://www.taxtmi.com/caselaws?id=435777 HC upheld ITAT's order granting exemption under section 11 to the assessee-trust and dismissed the revenue's appeal. It held that the assessee's activities and primary facts relating to its charitable objects were identical to those examined in earlier years, particularly AY 2010-11, where exemption had been allowed and the finding had attained finality. Registration under section 12A continued and no new or distinguishing facts or changes in law were shown by the revenue. While res judicata does not strictly apply to tax proceedings, the rule of consistency mandated the same view. No substantial question of law arose; appeal was decided against the revenue. en-us Wed, 15 Mar 2023 00:00:00 +0530 Thu, 27 Nov 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435777 HC upheld ITAT's order granting exemption under section 11 to the assessee-trust and dismissed the revenue's appeal. It held that the assessee's activities and primary facts relating to its charitable objects were identical to those examined in earlier years, particularly AY 2010-11, where exemption had been allowed and the finding had attained finality. Registration under section 12A continued and no new or distinguishing facts or changes in law were shown by the revenue. While res judicata does not strictly apply to tax proceedings, the rule of consistency mandated the same view. No substantial question of law arose; appeal was decided against the revenue. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435777