https://www.taxtmi.com/caselaws?id=793542 Denial of a video-conference hearing did not vitiate the appellate proceedings because notices were issued, written submissions were filed and no specific prejudice was shown. Rectification under section 154 was upheld for taxing accumulated income paid to other charitable institutions, as the relevant facts were already on record and the omission was a mistake apparent from the record. The transfer of accumulated income to another registered charitable institution was held to attract section 11(3)(d), because the deeming provision applies to the fact of payment or credit and is not avoided by describing the payment as project expenditure or implementing-agency . Consequential interest was also upheld. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793542 Denial of a video-conference hearing did not vitiate the appellate proceedings because notices were issued, written submissions were filed and no specific prejudice was shown. Rectification under section 154 was upheld for taxing accumulated income paid to other charitable institutions, as the relevant facts were already on record and the omission was a mistake apparent from the record. The transfer of accumulated income to another registered charitable institution was held to attract section 11(3)(d), because the deeming provision applies to the fact of payment or credit and is not avoided by describing the payment as project expenditure or implementing-agency . Consequential interest was also upheld. Case-Laws Income Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793542