2019 (4) TMI 517

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..... rovisions contained u/s 11(3A) that once the Assessing Officer allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust, then the provisions of Section 3 shall apply, as if the purpose specified by such assessee will be deemed to be a purpose specified in the notice given to the .....

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..... eting the additions made u/s 11(3) for non application of income accumulated u/s 11(2), on the basis of an erroneous order of the assessing officer, presumably u/s 11(3A) even through the assessing officer did not have authority u/s 11(3A) for extending the time available for utilization of set apart income u/s 11(2) beyond 5 years? 3. From the facts it is realized that, during the relevant .....

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..... assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust, then the provisions of Section 3 shall apply, as if the purpose specified by such assessee will be deemed to be a purpose specified in the notice given to the Assessing Officer under Section 11(2A). 5. Based on the above finding .....

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