https://www.taxtmi.com/caselaws?id=761159 The ITAT Chennai held that the CIT's revision order u/s 263 was bad-in-law regarding denial of exemption u/s 11 to a charitable trust. The assessee had enjoyed exemption since 1954 and in multiple assessment years. Despite not filing returns u/s 139(1) due to inability to trace registration details required for e-filing, the assessee attempted compliance through physical filing and registered post. The ITAT found the CIT failed to consider circumstances preventing return filing and upheld the assessee's entitlement to charitable exemption, allowing the appeal. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761159 The ITAT Chennai held that the CIT's revision order u/s 263 was bad-in-law regarding denial of exemption u/s 11 to a charitable trust. The assessee had enjoyed exemption since 1954 and in multiple assessment years. Despite not filing returns u/s 139(1) due to inability to trace registration details required for e-filing, the assessee attempted compliance through physical filing and registered post. The ITAT found the CIT failed to consider circumstances preventing return filing and upheld the assessee's entitlement to charitable exemption, allowing the appeal. Case-Laws Income Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761159