https://www.taxtmi.com/caselaws?id=17933 The Court directed the petitioner to make a fresh application for exemption under section 10(23C)(iv) of the Income-tax Act, distinguishing between sections 10(23A) and 10(23C) and emphasizing the need for reasoned orders in granting exemptions. The withdrawal of grounds for rejecting the application was deemed unfair, requiring a reconsideration of the petitioner's case within a specified timeframe to ensure a proper application of the law and uphold principles of equality in decision-making for tax exemptions. en-us Thu, 09 Jan 1997 00:00:00 +0530 Fri, 25 Sep 2009 16:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17933 The Court directed the petitioner to make a fresh application for exemption under section 10(23C)(iv) of the Income-tax Act, distinguishing between sections 10(23A) and 10(23C) and emphasizing the need for reasoned orders in granting exemptions. The withdrawal of grounds for rejecting the application was deemed unfair, requiring a reconsideration of the petitioner's case within a specified timeframe to ensure a proper application of the law and uphold principles of equality in decision-making for tax exemptions. Case-Laws Income Tax Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17933