https://www.taxtmi.com/caselaws?id=57292 The Tribunal ruled that the assessee-trust was entitled to exemption under Section 11 of the IT Act, 1961, as its activities were charitable and incidental to its objective of promoting Punjab, Punjabi, and Punjabiath. The trust did not violate Section 13(3) and met the conditions of Section 11(4A). The issue of charging interest under Section 234B was considered consequential. As a result, the appeals were partly allowed. en-us Mon, 29 Sep 2003 00:00:00 +0530 Thu, 09 Dec 2010 13:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57292 The Tribunal ruled that the assessee-trust was entitled to exemption under Section 11 of the IT Act, 1961, as its activities were charitable and incidental to its objective of promoting Punjab, Punjabi, and Punjabiath. The trust did not violate Section 13(3) and met the conditions of Section 11(4A). The issue of charging interest under Section 234B was considered consequential. As a result, the appeals were partly allowed. Case-Laws Income Tax Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57292