https://www.taxtmi.com/caselaws?id=768032 ITAT Delhi held that despite adjustment made during ITR processing under section 143(1) due to absence of approval under sections 12A and 10(23C)(i) read with 10(23C)(vi), the assessee became entitled to exemption after subsequent approval dated 08.07.2024. Since the assessee's entire income derived from educational institution was fully exempted, no tax could be levied on exempted income. Matter was restored to AO to give effect to the exemption order and allow consequential relief. Appeal allowed for statistical purposes. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 23 Apr 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768032 ITAT Delhi held that despite adjustment made during ITR processing under section 143(1) due to absence of approval under sections 12A and 10(23C)(i) read with 10(23C)(vi), the assessee became entitled to exemption after subsequent approval dated 08.07.2024. Since the assessee's entire income derived from educational institution was fully exempted, no tax could be levied on exempted income. Matter was restored to AO to give effect to the exemption order and allow consequential relief. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768032