https://www.taxtmi.com/caselaws?id=443397 The Tribunal allowed the appeals of a charitable trust against the denial of exemption claimed under sections 11/12 of the Income Tax Act for the assessment years 2009-10 to 2013-14. The cancellation of registration under section 12AA by the Principal Commissioner of Income Tax was deemed illegal and not valid, leading to the restoration of the trust's registration. Consequently, reassessments denying exemption under sections 11/12 were set aside, and the Assessing Officer was directed to conduct fresh assessments, providing the trust with a fair hearing opportunity. The appeals were allowed for statistical purposes. en-us Fri, 21 Apr 2023 00:00:00 +0530 Thu, 21 Sep 2023 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443397 The Tribunal allowed the appeals of a charitable trust against the denial of exemption claimed under sections 11/12 of the Income Tax Act for the assessment years 2009-10 to 2013-14. The cancellation of registration under section 12AA by the Principal Commissioner of Income Tax was deemed illegal and not valid, leading to the restoration of the trust's registration. Consequently, reassessments denying exemption under sections 11/12 were set aside, and the Assessing Officer was directed to conduct fresh assessments, providing the trust with a fair hearing opportunity. The appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443397