https://www.taxtmi.com/caselaws?id=781434 ITAT Chennai allowed the appeal, holding the Revenue's denial of exemption u/s. 11 was unsustainable. The tribunal found assessments and intimations were repeatedly framed in the name of the assessee, demonstrating the Revenue accepted that entity's existence; earlier scrutiny orders supported this. The addition was deleted and the AO was directed to grant exemption u/s. 11 for AY 2018-19. The Revenue's grounds were rejected as devoid of merit and the NFAC's view was upheld. en-us Fri, 24 Oct 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781434 ITAT Chennai allowed the appeal, holding the Revenue's denial of exemption u/s. 11 was unsustainable. The tribunal found assessments and intimations were repeatedly framed in the name of the assessee, demonstrating the Revenue accepted that entity's existence; earlier scrutiny orders supported this. The addition was deleted and the AO was directed to grant exemption u/s. 11 for AY 2018-19. The Revenue's grounds were rejected as devoid of merit and the NFAC's view was upheld. Case-Laws Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781434