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        Case ID :
        Income Tax

        ITAT set aside CIT(A)'s order regarding exemption u/s 10(26AAA)...

        Income Tax Tribunal Directs Fresh Verification of Sikkimese Individual's Exemption Claim u/s 10(26AAA) Following Rule 46A(3).

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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.
                                ITAT set aside CIT(A)'s order regarding exemption u/s 10(26AAA) for Sikkimese individual's income. CIT(A) had deleted additions u/ss 69A and 69 based solely on identification certificate without following Rule 46A(3) of IT Rules, which requires AO verification. ITAT restored assessment proceedings before AO for fresh consideration, allowing assessee opportunity to present evidence supporting exemption claim. Both Revenue's counsel and assessee's representative agreed to this approach. Revenue's appeal allowed for statistical purposes. Matter remanded for verification of whether conditions u/s 10(26AAA) were fulfilled, ensuring procedural compliance and fair hearing.
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