https://www.taxtmi.com/caselaws?id=761871 The appeal challenged the Ld. CIT(A)'s order denying exemption under section 10(23C)(iiiab) due to the late filing of the income tax return. The Tribunal determined that no statutory provision permits the denial of such an exemption solely based on late filing. Consequently, the Tribunal instructed the AO to grant the exemption, thereby allowing the assessee's appeal. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 19 Nov 2024 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761871 The appeal challenged the Ld. CIT(A)'s order denying exemption under section 10(23C)(iiiab) due to the late filing of the income tax return. The Tribunal determined that no statutory provision permits the denial of such an exemption solely based on late filing. Consequently, the Tribunal instructed the AO to grant the exemption, thereby allowing the assessee's appeal. Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761871