https://www.taxtmi.com/caselaws?id=431115 The Tribunal allowed the appeal, setting aside the lower authorities' orders. The AO was directed to consider the rectification application and the claim for exemption under section 11 based on the record. The Tribunal emphasized the rectifiability of the mistake in the return under section 154 and the evident exemption claim. The appeal was granted, and the matter was remanded for reconsideration by the AO. en-us Mon, 05 Dec 2022 00:00:00 +0530 Tue, 06 Dec 2022 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431115 The Tribunal allowed the appeal, setting aside the lower authorities' orders. The AO was directed to consider the rectification application and the claim for exemption under section 11 based on the record. The Tribunal emphasized the rectifiability of the mistake in the return under section 154 and the evident exemption claim. The appeal was granted, and the matter was remanded for reconsideration by the AO. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431115