https://www.taxtmi.com/caselaws?id=797079 Denial of a charitable trust's Section 11 exemption during return processing falls outside permissible adjustment where the disallowance is made without affording an opportunity to respond. Existing registration under the earlier regime, together with provisional registration under the revised regime, supports entitlement to claim the exemption; rejection on that basis is unjustified. The Section 11 disallowance was therefore deleted in favour of the trust. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797079 Denial of a charitable trust's Section 11 exemption during return processing falls outside permissible adjustment where the disallowance is made without affording an opportunity to respond. Existing registration under the earlier regime, together with provisional registration under the revised regime, supports entitlement to claim the exemption; rejection on that basis is unjustified. The Section 11 disallowance was therefore deleted in favour of the trust. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797079