https://www.taxtmi.com/caselaws?id=754126 The ITAT Cuttack remanded the case to the AO for fresh adjudication after finding that the assessing officer erroneously limited examination to only registration u/s 12A issues, ignoring other beneficial claims available to the assessee. The Tribunal held that the AO failed to consider the assessee's entitlement to deduction u/s 10(23C) and status as a State under Article 12, despite the assessee being a government medical college and hospital. Citing departmental circular obligations to assist taxpayers in claiming reliefs, the Tribunal allowed the assessee to raise fresh claims during reassessment, keeping all issues open for denovo consideration. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754126 The ITAT Cuttack remanded the case to the AO for fresh adjudication after finding that the assessing officer erroneously limited examination to only registration u/s 12A issues, ignoring other beneficial claims available to the assessee. The Tribunal held that the AO failed to consider the assessee's entitlement to deduction u/s 10(23C) and status as a State under Article 12, despite the assessee being a government medical college and hospital. Citing departmental circular obligations to assist taxpayers in claiming reliefs, the Tribunal allowed the assessee to raise fresh claims during reassessment, keeping all issues open for denovo consideration. Case-Laws Income Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754126