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The ITAT decision addressed rectification of intimation u/s 154, relating to denial of claim u/s 10(23C)(iiiad) due to non-filing of Form 10BB. The appellant's income return was deemed invalid, leading to taxation without exemption u/ss 10(23c)(iiiad) or 11. The appellant, with 12 units and gross receipts on record, cited a relevant court judgment supporting their eligibility for exemption. The ITAT ruled in favor of the appellant, stating the issue was non-debatable based on the court precedent, directing the AO to implement the petitioner's section 154 application.