https://www.taxtmi.com/caselaws?id=786708 Whether an educational trust is entitled to exemption under Section 10(23C)(iiiad) despite an inadvertent claim under Section 11 was resolved by directing verification of substantive documentary proof: the Tribunal required the assessing officer to examine a duly audited, signed and stamped Income and Expenditure account and, upon satisfaction, to allow the benefit of application of income and exemption under Section 10(23C)(iiiad); appeal allowed for statistical purposes and entitlement subject to production and verification of the audited accounts. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786708 Whether an educational trust is entitled to exemption under Section 10(23C)(iiiad) despite an inadvertent claim under Section 11 was resolved by directing verification of substantive documentary proof: the Tribunal required the assessing officer to examine a duly audited, signed and stamped Income and Expenditure account and, upon satisfaction, to allow the benefit of application of income and exemption under Section 10(23C)(iiiad); appeal allowed for statistical purposes and entitlement subject to production and verification of the audited accounts. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786708