https://www.taxtmi.com/caselaws?id=404303 The Tribunal upheld the denial of exemption under section 10(23C)(v) of the I.T. Act for the Assessee, a Gurudwara, as it failed to provide evidence of approval from the Prescribed Authority. The Tribunal emphasized the necessity of approval for claiming exemption and rejected the Assessee's argument that approval was not required for the relevant assessment year. The appeal challenging the denial of exemption was dismissed, affirming that without approval, the Assessee could not claim the exemption. The Tribunal also noted that the additions made by the Assessing Officer were deleted by the Ld. CIT(A), rendering discussion on those additions academic. en-us Fri, 19 Feb 2021 00:00:00 +0530 Sat, 20 Feb 2021 09:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404303 The Tribunal upheld the denial of exemption under section 10(23C)(v) of the I.T. Act for the Assessee, a Gurudwara, as it failed to provide evidence of approval from the Prescribed Authority. The Tribunal emphasized the necessity of approval for claiming exemption and rejected the Assessee's argument that approval was not required for the relevant assessment year. The appeal challenging the denial of exemption was dismissed, affirming that without approval, the Assessee could not claim the exemption. The Tribunal also noted that the additions made by the Assessing Officer were deleted by the Ld. CIT(A), rendering discussion on those additions academic. Case-Laws Income Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404303