https://www.taxtmi.com/highlights?id=78394 The ITAT held that the disallowance of exemption claimed u/s 10(23C)(vi) due to a clerical error in the income tax return was improper. The order u/s 154 by CPC violated natural justice by not allowing the assessee a hearing. The CIT(A) should have decided the appeal on merits. The ITAT set aside the CIT(A)'s order and remanded the matter for fresh adjudication. The CIT(A) must verify the exemption claim, grant relief if valid, and ensure the assessee's right to be heard before issuing a new order. en-us Wed, 12 Jun 2024 08:18:06 +0530 Wed, 12 Jun 2024 08:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78394 The ITAT held that the disallowance of exemption claimed u/s 10(23C)(vi) due to a clerical error in the income tax return was improper. The order u/s 154 by CPC violated natural justice by not allowing the assessee a hearing. The CIT(A) should have decided the appeal on merits. The ITAT set aside the CIT(A)'s order and remanded the matter for fresh adjudication. The CIT(A) must verify the exemption claim, grant relief if valid, and ensure the assessee's right to be heard before issuing a new order. Highlights Income Tax Wed, 12 Jun 2024 08:18:06 +0530 https://www.taxtmi.com/highlights?id=78394