Exemption U/s. 11 cannot be denied on mere Non-compliance with provisions of Trust Act in earlier years

HIGH COURT OF BOMBAY Director of Income-tax (Exemption), Mumbai versus G.K.R. Charities J.P. DEVADHAR AND M.S. SANKLECHA, JJ. IT APPEAL (LOD) NO. 2060 OF 2012 MARCH  8, 2013 ORDER 1. In this appeal by the revenue for the assessment year 2007-08, following reframed questions of law have been raised for our consideration :- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in allowing the claim of the assessee for exemption u/s. 11 of the Act ignoring the fact that the assessee failed to get the permission of the Charity Commiss...