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Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) confirmed that Section 11(7), which limits alternative exemptions for charitable trusts,...

Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]
The Tribunal clarified that the amendment restricting alternative exemptions is prospective, effective from A.Y. 2015-16. Since the Trust’s registration under Section 12A was valid during the relevant period, pre-amendment exemptions could not be denied.


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Kavi Priya
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Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
Navasree A.M![Personal Jewellery Not Prohibited under Baggage Rules: Delhi HC Orders Release of Bangles [Read Order] Personal Jewellery Not Prohibited under Baggage Rules: Delhi HC Orders Release of Bangles [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/750x450_2102004-personal-jewellery-baggage-rules-delhi-hc-release-of-bangles-taxscan.webp)
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