https://www.taxtmi.com/caselaws?id=245584 The High Court directed the petitioners to approach the Assessing Officer for factual inquiry regarding their entitlement to exemption under Section 10(26) of the Income Tax Act. Emphasizing the need for detailed examination, the Court referenced a prior Full Bench judgment and instructed the Assessing Officer to follow the legal principles established therein. The petitioners were required to submit necessary documentation within a month, and the Assessing Officer was tasked with providing reasoned decisions within six months. en-us Fri, 24 Jan 2014 00:00:00 +0530 Wed, 02 Apr 2014 17:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245584 The High Court directed the petitioners to approach the Assessing Officer for factual inquiry regarding their entitlement to exemption under Section 10(26) of the Income Tax Act. Emphasizing the need for detailed examination, the Court referenced a prior Full Bench judgment and instructed the Assessing Officer to follow the legal principles established therein. The petitioners were required to submit necessary documentation within a month, and the Assessing Officer was tasked with providing reasoned decisions within six months. Case-Laws Income Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245584