25 June 2013
WHETHER TRUST,, REG. UNDER 12AA, BUT NOT CLAIMING EXEMPTION UNDER 11 TO 13 OF THE INCOME TAX ACT CAN GO FOR ADDITIONAL GROUNDS UNDER APPEAL TO CIT? IS THERE ANY CASE LIKE THIS WHERE THE ADDITIONAL GROUND WAS ACCEPTED BY THE CIT? AS ROI OF TRUST DOES NOT CLAIM EXEMPTION OF SEC. 11 TO 13 OF THE IT ACT.