https://www.taxtmi.com/caselaws?id=753855 The Appellate Tribunal ruled that the exemption disallowance was due to a clerical error and the CPC's order under section 154 violated natural justice principles by denying a hearing. The Tribunal criticized Ld.CIT(A) for focusing solely on procedural issues and remanded the case for fresh adjudication. The Ld.CIT(A) was directed to verify the exemption claim under section 10(23C)(vi) and ensure the assessee's right to be heard. The appeal was allowed for statistical purposes, underscoring the necessity of due process and merit-based adjudication in tax disputes. en-us Mon, 10 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 08:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753855 The Appellate Tribunal ruled that the exemption disallowance was due to a clerical error and the CPC's order under section 154 violated natural justice principles by denying a hearing. The Tribunal criticized Ld.CIT(A) for focusing solely on procedural issues and remanded the case for fresh adjudication. The Ld.CIT(A) was directed to verify the exemption claim under section 10(23C)(vi) and ensure the assessee's right to be heard. The appeal was allowed for statistical purposes, underscoring the necessity of due process and merit-based adjudication in tax disputes. Case-Laws Income Tax Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753855