https://www.taxtmi.com/caselaws?id=284500 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s order, granting the exemption under Section 10(23C)(vi) to the assessee. The Tribunal emphasized the duty of tax authorities to assist taxpayers in claiming all due benefits and reliefs, as per the CBDT Circular No. 14 and various judicial precedents. The Tribunal concluded that the assessee had complied with the necessary conditions for exemption under Section 10(23C)(vi) and had not contravened the 13th proviso of the section. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 22 Nov 2019 10:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284500 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s order, granting the exemption under Section 10(23C)(vi) to the assessee. The Tribunal emphasized the duty of tax authorities to assist taxpayers in claiming all due benefits and reliefs, as per the CBDT Circular No. 14 and various judicial precedents. The Tribunal concluded that the assessee had complied with the necessary conditions for exemption under Section 10(23C)(vi) and had not contravened the 13th proviso of the section. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284500