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        Case ID :
        Income Tax

        The High Court address the rejection of revision petition u/s...

        High Court decision: Trust denied exemption due to filing error. Trust eligible for exemption. Reconsideration ordered within 3 months.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust approved u/s 10(23C) of the Income-tax Act. The court found that the Trust was entitled to exemption as there was no indication otherwise. The respondent's rejection based on filing errors without considering the exemption claim requires reconsideration. The court set aside the order and remanded the matter for reconsideration, directing the respondent to issue a fresh order within three months considering the court's observations.
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