Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)
charitable purpose, and\nconsequently the ld. \"CIT(A)\" should have up-held the assessee's claim of exemption\nu/s 11 of the Act.\n\n5.5 BECAUSE the denial of exemption u/s 11 of the Act by the Assessing Officer was\non the ground of non-furnishing of Form no.10 whereas upholding the denial of\nexemption