https://www.taxtmi.com/caselaws?id=785287 Rectification addressed a denied exemption claim arising from procedural non-selection in the e-filing drop-down rather than substantive inconsistency; mandatory filing of schedule IE4 and compliance with aggregate receipts threshold for exemption are emphasised, and exemption cannot exceed receipts shown in IE4. The tribunal accepted that the claimed receipts did not exceed the prescribed ceiling and directed the assessing officer to verify records and allow the exemption/deduction under the appropriate charitable provisions where legally entitled. The tribunal also noted the assessee should claim deduction under charitable trust provisions and allowed the appeal for statistical purposes. en-us Mon, 22 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785287 Rectification addressed a denied exemption claim arising from procedural non-selection in the e-filing drop-down rather than substantive inconsistency; mandatory filing of schedule IE4 and compliance with aggregate receipts threshold for exemption are emphasised, and exemption cannot exceed receipts shown in IE4. The tribunal accepted that the claimed receipts did not exceed the prescribed ceiling and directed the assessing officer to verify records and allow the exemption/deduction under the appropriate charitable provisions where legally entitled. The tribunal also noted the assessee should claim deduction under charitable trust provisions and allowed the appeal for statistical purposes. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785287