https://www.taxtmi.com/caselaws?id=786259 Disclosure of trust receipts as "income from other sources" does not automatically defeat entitlement to tax exemption; authorities must apply a judicious, justice-oriented approach rather than deny relief for technical filing choices, and appellate authorities may entertain and grant claims not made in the return where legally due (outcome: exemption restored). Appellate bodies have a duty to assist taxpayers and correct Assessing Officer errors rather than rely on procedural technicalities; departmental officers should not take advantage of an assessee's mistake (outcome: appeal allowed and departmental costs awarded). en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786259 Disclosure of trust receipts as "income from other sources" does not automatically defeat entitlement to tax exemption; authorities must apply a judicious, justice-oriented approach rather than deny relief for technical filing choices, and appellate authorities may entertain and grant claims not made in the return where legally due (outcome: exemption restored). Appellate bodies have a duty to assist taxpayers and correct Assessing Officer errors rather than rely on procedural technicalities; departmental officers should not take advantage of an assessee's mistake (outcome: appeal allowed and departmental costs awarded). Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786259