https://www.taxtmi.com/caselaws?id=40252 The SC held that Form No. 10 application under rule 17 of Income-tax Rules, 1962 cannot be filed after assessment completion. The court ruled that section 11(2) mandates taxpayers claiming exemption benefits to provide required particulars to the assessing authority during assessment proceedings. Since the respondent failed to furnish necessary information before assessment completion, the exemption benefit was denied. The SC reversed the HC's favorable ruling for the assessee, answering the first question negatively against the assessee and deemed the second question unnecessary. en-us Wed, 13 Dec 2000 00:00:00 +0530 Thu, 08 May 2025 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40252 The SC held that Form No. 10 application under rule 17 of Income-tax Rules, 1962 cannot be filed after assessment completion. The court ruled that section 11(2) mandates taxpayers claiming exemption benefits to provide required particulars to the assessing authority during assessment proceedings. Since the respondent failed to furnish necessary information before assessment completion, the exemption benefit was denied. The SC reversed the HC's favorable ruling for the assessee, answering the first question negatively against the assessee and deemed the second question unnecessary. Case-Laws Income Tax Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40252