https://www.taxtmi.com/caselaws?id=796570 Reassessment was invalid where the original scrutiny had examined and accepted the charitable trust's exemption claim, no new tangible material emerged, and the actual recorded reasons were not supplied. Reassessment was also unavailable while scrutiny of a revised return remained pending. Income from sales of books, notebooks and uniforms qualified for exemption under Section 11 where the activity was incidental to the trust's educational objects and the surplus was applied towards establishing a school, without diversion to non-charitable purposes. On materially identical facts, exemption remained available and the excess-income addition was deleted. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796570 Reassessment was invalid where the original scrutiny had examined and accepted the charitable trust's exemption claim, no new tangible material emerged, and the actual recorded reasons were not supplied. Reassessment was also unavailable while scrutiny of a revised return remained pending. Income from sales of books, notebooks and uniforms qualified for exemption under Section 11 where the activity was incidental to the trust's educational objects and the surplus was applied towards establishing a school, without diversion to non-charitable purposes. On materially identical facts, exemption remained available and the excess-income addition was deleted. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796570