https://www.taxtmi.com/caselaws?id=465383 The dominant issue was whether a charitable assessee could claim accumulation under s.11(2) on the basis of a revised Form No.10 filed during appellate proceedings, and whether the CIT(A) had authority to accept it. Affirming the HC's view that an appeal is a continuation of assessment proceedings, the SC held that the CIT(A) was empowered to receive and consider the revised Form No.10 and that such revision was not barred for deciding the s.11(2) claim. Consequently, the Tribunal's acceptance of the revised Form No.10 and allowance of accumulation under s.11(2) was upheld, and the revenue's challenge failed. en-us Mon, 01 May 2017 00:00:00 +0530 Thu, 18 Dec 2025 11:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465383 The dominant issue was whether a charitable assessee could claim accumulation under s.11(2) on the basis of a revised Form No.10 filed during appellate proceedings, and whether the CIT(A) had authority to accept it. Affirming the HC's view that an appeal is a continuation of assessment proceedings, the SC held that the CIT(A) was empowered to receive and consider the revised Form No.10 and that such revision was not barred for deciding the s.11(2) claim. Consequently, the Tribunal's acceptance of the revised Form No.10 and allowance of accumulation under s.11(2) was upheld, and the revenue's challenge failed. Case-Laws Income Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465383