Sec. 11 of Income Tax Act, 1961 — Exemption - The assessee filed the Tax appeal against the order of Tribunal in denying the tax exemption u/s 11 of the Act for the Assessment Years under consideration despite the continued availability of registration u/s 12A(a) of the Act for the appellant as a Public Charitable Trust. The assessee submitted that the proceeding proposing to cancel the registration under Section 12AA was dropped and till date the assessee is enjoying sregistration. The order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal for fresh consideration to consider all issues that may be raised by the assessee as well as by the Revenue. - TAMIL NADU LEATHER TANNERS EXPORTERS IMPORTERS ASSOCIATION V/s DEPUTY CIT - [2020] 425 ITR 063 (MAD)