https://www.taxtmi.com/caselaws?id=788135 Validity of assessment notices and faceless assessment procedure was examined and the Tribunal found no demonstrable prejudice from any procedural defect, so the assessment proceedings were not vitiated. On entitlement to exemption, the Tribunal applied the principle that an institution providing palliative medical care with receipts below the prescribed threshold and maintaining audited books and bank evidence qualifies for exemption under section 10(23C)(iiiae); consequential addition was deleted and the assessee's claim allowed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788135 Validity of assessment notices and faceless assessment procedure was examined and the Tribunal found no demonstrable prejudice from any procedural defect, so the assessment proceedings were not vitiated. On entitlement to exemption, the Tribunal applied the principle that an institution providing palliative medical care with receipts below the prescribed threshold and maintaining audited books and bank evidence qualifies for exemption under section 10(23C)(iiiae); consequential addition was deleted and the assessee's claim allowed. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788135