https://www.taxtmi.com/highlights?id=62849 Exemption u/s 11 - Since the assessee has been claiming exemption u/s.10(23C) in the earlier years therefore during the year under consideration there is high probability that assessee again claimed exemption u/s.10(23C) by overlooking the fact that it had already got registration u/s.12A of the Act which in any case was available with the assessee before the filing of return of income. The mistake has occurred as a human error and should have been judicially considered - we direct the Assessing Officer to allow the exemption to the assessee u/s.12A of the Act in accordance with law - AT en-us Sat, 09 Apr 2022 07:55:45 +0530 Sat, 09 Apr 2022 07:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62849 Exemption u/s 11 - Since the assessee has been claiming exemption u/s.10(23C) in the earlier years therefore during the year under consideration there is high probability that assessee again claimed exemption u/s.10(23C) by overlooking the fact that it had already got registration u/s.12A of the Act which in any case was available with the assessee before the filing of return of income. The mistake has occurred as a human error and should have been judicially considered - we direct the Assessing Officer to allow the exemption to the assessee u/s.12A of the Act in accordance with law - AT Highlights Income Tax Sat, 09 Apr 2022 07:55:45 +0530 https://www.taxtmi.com/highlights?id=62849