https://www.taxtmi.com/caselaws?id=466541 Exemption claims under section 10(23C)(iv) and section 10(46) were not finally adjudicated because the approval petition before the CBDT remained pending. The assessee relied on earlier exemption notifications for similarly placed pollution control boards and argued that its activities had remained unchanged since inception. As the approval issue was determinative of the exemption claim, adjudication on merits was deferred and the matter was sent back to the Assessing Officer until the CBDT decides the approval petition. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 11 Feb 2026 20:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466541 Exemption claims under section 10(23C)(iv) and section 10(46) were not finally adjudicated because the approval petition before the CBDT remained pending. The assessee relied on earlier exemption notifications for similarly placed pollution control boards and argued that its activities had remained unchanged since inception. As the approval issue was determinative of the exemption claim, adjudication on merits was deferred and the matter was sent back to the Assessing Officer until the CBDT decides the approval petition. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466541