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The Tax PublishersITA Nos. 1253 to 1256 (Ahd.) of 2013 & Ors.
2019 TaxPub(DT) 1108 (Ahd-Trib) : (2019) 175 ITD 0224 : (2020) 205 TTJ 0767INCOME TAX ACT, 1961
Section 11
As registration under section 11 had been restored, vide order passed by Tribunal, therefore, applicability of section 11 would follow and AO was directed to grant the consequential relief.
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Charitable trust - Exemption under section 11 - Allowability - Cancellation of registration under section 12AA--Subsequent restoration
Assessee-trust claimed exemption under section 11. AO denied exemption on the ground that registration under section 12AA was cancelled.Held: As registration under section 11 had been restored, vide order passed by Tribunal, therefore, applicability of section 11 would follow and AO was directed to grant the consequential relief.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2004-05 to 2007-08
INCOME TAX ACT, 1961
Section 11
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