https://www.taxtmi.com/caselaws?id=765615 ITAT Raipur dismissed the assessee society's appeal claiming exemption under sections 10A/10AA and 10(23C)(iiiad). The society had reduced its gross total income in a revised return without providing documentary evidence. The AO and CIT(A) rightly rejected the exemption claim due to lack of supporting material. The additional ground under section 10(23C)(iiiad) was rejected as it required factual examination beyond available records and the original return was filed beyond the due date under section 139(4C)(c). The assessment on the originally declared gross income of Rs. 14,32,822 was upheld. en-us Fri, 31 Jan 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765615 ITAT Raipur dismissed the assessee society's appeal claiming exemption under sections 10A/10AA and 10(23C)(iiiad). The society had reduced its gross total income in a revised return without providing documentary evidence. The AO and CIT(A) rightly rejected the exemption claim due to lack of supporting material. The additional ground under section 10(23C)(iiiad) was rejected as it required factual examination beyond available records and the original return was filed beyond the due date under section 139(4C)(c). The assessment on the originally declared gross income of Rs. 14,32,822 was upheld. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765615