https://www.taxtmi.com/caselaws?id=59247 An assessee engaged in activities with objects substantially analogous to those in an earlier Tribunal decision was treated as entitled to exemption under section 11 of the Income-tax Act, 1961, even though registration under section 12A(a) was absent. The decisive factor was that no material distinction was shown between the assessee's objects and those previously accepted as charitable, and the earlier Tribunal ruling, aligned with the Supreme Court's approach to the character of the objects, supported exemption. The Revenue's challenge therefore failed, and the exemption claim was sustained. en-us Tue, 08 Apr 1980 00:00:00 +0530 Mon, 27 Dec 2010 14:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59247 An assessee engaged in activities with objects substantially analogous to those in an earlier Tribunal decision was treated as entitled to exemption under section 11 of the Income-tax Act, 1961, even though registration under section 12A(a) was absent. The decisive factor was that no material distinction was shown between the assessee's objects and those previously accepted as charitable, and the earlier Tribunal ruling, aligned with the Supreme Court's approach to the character of the objects, supported exemption. The Revenue's challenge therefore failed, and the exemption claim was sustained. Case-Laws Income Tax Tue, 08 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59247