https://www.taxtmi.com/caselaws?id=248473 Exemption under section 10(23C)(iiiad) was examined in light of whether the claim had been properly raised before the Commissioner (Appeals). The assessee had filed supplementary submissions, produced material on the trust's objects, land allotment, school building and commencement of the school, and the Commissioner (Appeals) considered the additional ground and found the exemption claim allowable. The revenue's objection that no such claim had been made before the lower authorities was not accepted, and the prior Tribunal decision in the assessee's own case was also noted. The appeal was dismissed because no substantial question of law arose. en-us Tue, 27 May 2014 00:00:00 +0530 Fri, 13 Jun 2014 10:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248473 Exemption under section 10(23C)(iiiad) was examined in light of whether the claim had been properly raised before the Commissioner (Appeals). The assessee had filed supplementary submissions, produced material on the trust's objects, land allotment, school building and commencement of the school, and the Commissioner (Appeals) considered the additional ground and found the exemption claim allowable. The revenue's objection that no such claim had been made before the lower authorities was not accepted, and the prior Tribunal decision in the assessee's own case was also noted. The appeal was dismissed because no substantial question of law arose. Case-Laws Income Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248473