https://www.taxtmi.com/caselaws?id=358027 The High Court granted the writ petition seeking mandamus to set aside the Commissioner of Income-tax's order and directed approval under section 10(23C)(iv) of the Income-tax Act, 1961. Despite the incorrect filing of the application, the Court emphasized equitable consideration and directed the competent authority to evaluate the application without penalizing the petitioner. The Court highlighted the importance of procedural fairness and directed the proper authority to assess the exemption claim, aiming to rectify the procedural error while ensuring fair administrative processes in tax exemption matters. en-us Mon, 27 Nov 2017 00:00:00 +0530 Wed, 04 Apr 2018 06:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358027 The High Court granted the writ petition seeking mandamus to set aside the Commissioner of Income-tax's order and directed approval under section 10(23C)(iv) of the Income-tax Act, 1961. Despite the incorrect filing of the application, the Court emphasized equitable consideration and directed the competent authority to evaluate the application without penalizing the petitioner. The Court highlighted the importance of procedural fairness and directed the proper authority to assess the exemption claim, aiming to rectify the procedural error while ensuring fair administrative processes in tax exemption matters. Case-Laws Income Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358027