https://www.taxtmi.com/caselaws?id=784698 Exemption under section 10(26B) was withdrawn through rectification under section 154 after the assessee, an autonomous body established by the Government of India, had initially been treated as exempt as a body promoting the interests of Scheduled Castes. Because the main appeal against denial of exemption under section 11 was still pending before the CIT(A), the ITAT restored this appeal to the CIT(A) for decision along with the main appeal, since the outcome of the section 11 issue could affect this matter. The appeal was thus allowed for statistical purposes. en-us Fri, 28 Nov 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784698 Exemption under section 10(26B) was withdrawn through rectification under section 154 after the assessee, an autonomous body established by the Government of India, had initially been treated as exempt as a body promoting the interests of Scheduled Castes. Because the main appeal against denial of exemption under section 11 was still pending before the CIT(A), the ITAT restored this appeal to the CIT(A) for decision along with the main appeal, since the outcome of the section 11 issue could affect this matter. The appeal was thus allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784698