https://www.taxtmi.com/caselaws?id=62333 An educational centre's exemption claim was held to be examinable under section 10(23C)(iiid) at the appellate stage, because a specific provision governing educational institutions can apply even where section 11 may also be relevant. The appellate forum accepted that a legally supported claim is not barred merely because it was not initially examined under that provision, and where verification is required, the matter may be restored for fresh consideration. The assessments were therefore remitted for reconsideration under section 10(23C)(iiid), enabling fresh disposal of the exemption claim. en-us Wed, 25 Mar 2009 00:00:00 +0530 Wed, 19 Jan 2011 13:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62333 An educational centre's exemption claim was held to be examinable under section 10(23C)(iiid) at the appellate stage, because a specific provision governing educational institutions can apply even where section 11 may also be relevant. The appellate forum accepted that a legally supported claim is not barred merely because it was not initially examined under that provision, and where verification is required, the matter may be restored for fresh consideration. The assessments were therefore remitted for reconsideration under section 10(23C)(iiid), enabling fresh disposal of the exemption claim. Case-Laws Income Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62333