https://www.taxtmi.com/caselaws?id=310954 The tribunal allowed the appeal for statistical purposes, setting aside the matter for the AO to reconsider the assessee's claim of exemption u/s 11. The tribunal directed the AO to reevaluate the claim, acknowledging the charitable status of the assessee and considering the legal nature of the claim. The AO must provide the assessee with an opportunity to be heard and comply with necessary requirements, despite procedural lapses in the initial filing. The appellate authority's discretion to entertain fresh claims was emphasized, and the tribunal found that the CIT(A) should have considered the legal claim despite procedural challenges. en-us Thu, 31 Mar 2016 00:00:00 +0530 Tue, 28 Nov 2023 17:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310954 The tribunal allowed the appeal for statistical purposes, setting aside the matter for the AO to reconsider the assessee's claim of exemption u/s 11. The tribunal directed the AO to reevaluate the claim, acknowledging the charitable status of the assessee and considering the legal nature of the claim. The AO must provide the assessee with an opportunity to be heard and comply with necessary requirements, despite procedural lapses in the initial filing. The appellate authority's discretion to entertain fresh claims was emphasized, and the tribunal found that the CIT(A) should have considered the legal claim despite procedural challenges. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310954