2004 (12) TMI 48 - GUJARAT HIGH COURT

Benefit under section 11 - "Whether, Tribunal was right in holding that in the absence of any specific time-limit prescribed under section 11(2) for submission of the notice in the prescribed manner to the assessing authority, and in the absence of any express or by clearly implied delegation to the rule-making authority of any power to impose any time-limit, such time-limit prescribed in rule 17 for submission of Form No. 10 by the rule-making authority is invalid - Whether the Tribunal was right in holding that the appellant-trust has complied with all the conditions prescribed in section 11(2) and is entitled to benefits allowable under the aforesaid provisions?" – Held that there is no infirmity in the order of the Tribunal, holding that the assessee is entitled to benefits allowable under section 11(2)