https://www.taxtmi.com/caselaws?id=59101 The Tribunal partially allowed the appeal, setting aside the assessment order and instructing a reassessment based on proper consideration of the audit report for determining the eligibility of the Trust for exemption under section 11 of the Income-tax Act, 1961. The Tribunal emphasized the importance of timely submission and consideration of the audit report before finalizing the assessment, directing the assessing officer to reconsider the exemption claim afresh. en-us Fri, 13 Jan 1984 00:00:00 +0530 Thu, 23 Dec 2010 18:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59101 The Tribunal partially allowed the appeal, setting aside the assessment order and instructing a reassessment based on proper consideration of the audit report for determining the eligibility of the Trust for exemption under section 11 of the Income-tax Act, 1961. The Tribunal emphasized the importance of timely submission and consideration of the audit report before finalizing the assessment, directing the assessing officer to reconsider the exemption claim afresh. Case-Laws Income Tax Fri, 13 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59101