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        Case ID :
        Income Tax

        ITAT allowed the assessee-trust's appeal, holding that an...

        Education trust allowed exemption u/s 10(23C)(iiiad); additional claim validly accepted first time in appeal proceedings

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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 allowed the assessee-trust's appeal, holding that an additional legal claim for exemption u/s 10(23C)(iiiad) can validly be raised for the first time in appellate proceedings, and that CIT(A) had misapplied the ratio of Goetze (India) Ltd. ITAT ruled that registration of the trust is not a precondition for exemption where receipts from educational activities do not exceed Rs. 1 crore, in line with s.10(23C)(iiiad). Consequently, the order of CIT(A) was set aside and AO was directed to delete the addition. In view of allowing the main exemption claim, ITAT found it unnecessary to adjudicate the alternative plea regarding taxation of net income instead of gross receipts.
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