https://www.taxtmi.com/caselaws?id=773722 ITAT Kolkata dismissed revenue's appeal challenging exemption under Section 10(23C)(via). The assessee-trust initially faced denial of exemption for non-filing of Form 10BB. CIT(A) allowed the claim as Form 10BB was filed within time permitted by CBDT Circular No.16/2024 dated 18.11.2024. The trust held provisional approval under Section 10(23C)(via) for assessment years 2022-23 and 2024-25 through order dated 30.09.2021. Revenue failed to identify specific errors in CIT(A)'s order, resulting in dismissal of appeal and confirmation of exemption entitlement. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773722 ITAT Kolkata dismissed revenue's appeal challenging exemption under Section 10(23C)(via). The assessee-trust initially faced denial of exemption for non-filing of Form 10BB. CIT(A) allowed the claim as Form 10BB was filed within time permitted by CBDT Circular No.16/2024 dated 18.11.2024. The trust held provisional approval under Section 10(23C)(via) for assessment years 2022-23 and 2024-25 through order dated 30.09.2021. Revenue failed to identify specific errors in CIT(A)'s order, resulting in dismissal of appeal and confirmation of exemption entitlement. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773722