https://www.taxtmi.com/caselaws?id=788517 The Tribunal examined whether the CIT(A) could direct the Assessing Officer to re-examine the assessee's exemption claim under Section 10(23C)(iv) after the claim had already been considered in assessment proceedings. It noted that the AO had dealt with the provision on merits in the assessment order and that no fresh factual or legal basis justified a further remand for reconsideration. On that basis, the Tribunal quashed the CIT(A)'s direction to re-examine the claim and allowed the appeal in favour of the assessee. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788517 The Tribunal examined whether the CIT(A) could direct the Assessing Officer to re-examine the assessee's exemption claim under Section 10(23C)(iv) after the claim had already been considered in assessment proceedings. It noted that the AO had dealt with the provision on merits in the assessment order and that no fresh factual or legal basis justified a further remand for reconsideration. On that basis, the Tribunal quashed the CIT(A)'s direction to re-examine the claim and allowed the appeal in favour of the assessee. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788517