https://www.taxtmi.com/caselaws?id=751700 ITAT Ahmedabad partially allowed the appeal regarding denial of deduction under Section 10(23C). The assessee claimed exemption under Section 10(23C)(iv) but argued it should have been under Section 11. CPC rejected the claim as mandatory Form 10B was not furnished. The tribunal found the intimation under Section 143(1) unclear regarding reasons for disallowance. Revenue was directed to clarify the exact reason for rejection. The assessee was advised to file rectification under Section 154 or seek remedy under Section 119 as appropriate. en-us Fri, 19 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 09:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751700 ITAT Ahmedabad partially allowed the appeal regarding denial of deduction under Section 10(23C). The assessee claimed exemption under Section 10(23C)(iv) but argued it should have been under Section 11. CPC rejected the claim as mandatory Form 10B was not furnished. The tribunal found the intimation under Section 143(1) unclear regarding reasons for disallowance. Revenue was directed to clarify the exact reason for rejection. The assessee was advised to file rectification under Section 154 or seek remedy under Section 119 as appropriate. Case-Laws Income Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751700