https://www.taxtmi.com/caselaws?id=778307 Assessee claimed exemptions under charitable-income provisions and contested additions arising from property leases to trustees and their families; the tribunal and appellate authorities applied the principle of consistency where earlier years granted exemption and found no change in facts or law, resulting in continuation of the exemption. The appellate authority also examined disqualification under provisions barring private benefit and concluded that no impermissible individual or trustee benefit arose, so disqualification did not apply; consequently the exemption treatment was sustained for the assessment year in dispute. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778307 Assessee claimed exemptions under charitable-income provisions and contested additions arising from property leases to trustees and their families; the tribunal and appellate authorities applied the principle of consistency where earlier years granted exemption and found no change in facts or law, resulting in continuation of the exemption. The appellate authority also examined disqualification under provisions barring private benefit and concluded that no impermissible individual or trustee benefit arose, so disqualification did not apply; consequently the exemption treatment was sustained for the assessment year in dispute. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778307