https://www.taxtmi.com/caselaws?id=437668 The delay in filing and re-filing appeals was condoned based on reasons provided. The question of law revolved around the entitlement to exemption under Sections 11 and 12 of the Income Tax Act, 1961. The Tribunal found the respondent/assessee's activities charitable and within the scope of the Act, citing a previous decision in the respondent/assessee's favor for a different assessment year. Consequently, no substantial question of law arose, leading to the closure of the appeals. en-us Wed, 12 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 08:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437668 The delay in filing and re-filing appeals was condoned based on reasons provided. The question of law revolved around the entitlement to exemption under Sections 11 and 12 of the Income Tax Act, 1961. The Tribunal found the respondent/assessee's activities charitable and within the scope of the Act, citing a previous decision in the respondent/assessee's favor for a different assessment year. Consequently, no substantial question of law arose, leading to the closure of the appeals. Case-Laws Income Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437668