https://www.taxtmi.com/caselaws?id=759745 The ITAT Delhi dismissed the revenue's appeal regarding denial of exemption under section 11. The AO had rejected the entire exemption claim after discovering the assessee trust donated to an unregistered trust, despite allowing similar claims in previous years. The ITAT found the AO's wholesale rejection improper as he failed to demonstrate how the donation violated the trust's objects or consider actual charitable activities performed. The CIT(A)'s decision allowing the exemption while restricting only the specific donation to the unregistered trust was upheld. en-us Wed, 29 May 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759745 The ITAT Delhi dismissed the revenue's appeal regarding denial of exemption under section 11. The AO had rejected the entire exemption claim after discovering the assessee trust donated to an unregistered trust, despite allowing similar claims in previous years. The ITAT found the AO's wholesale rejection improper as he failed to demonstrate how the donation violated the trust's objects or consider actual charitable activities performed. The CIT(A)'s decision allowing the exemption while restricting only the specific donation to the unregistered trust was upheld. Case-Laws Income Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759745