https://www.taxtmi.com/caselaws?id=789651 Exemption under section 11 was denied on the grounds of an alleged change in charitable objects and late filing of Form 10B, but the record showed the change entry was only an inadvertent clerical error and no actual alteration in objects occurred. The Tribunal also noted that Form 10B had been filed before processing of the return and before the income-tax return was filed, so it should have been considered. In the alternative, even if treated as an association of persons, expenditure exceeded gross receipts and no taxable income remained. The addition was deleted. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789651 Exemption under section 11 was denied on the grounds of an alleged change in charitable objects and late filing of Form 10B, but the record showed the change entry was only an inadvertent clerical error and no actual alteration in objects occurred. The Tribunal also noted that Form 10B had been filed before processing of the return and before the income-tax return was filed, so it should have been considered. In the alternative, even if treated as an association of persons, expenditure exceeded gross receipts and no taxable income remained. The addition was deleted. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789651