https://www.taxtmi.com/caselaws?id=467799 Additions and denial of exemption under assessments framed under section 143(3) read with section 153A required fresh consideration because the approval under section 10(23)(c)(vi) had been restored and the assessee continued to hold registration under section 12AA. Applying judicial consistency with an earlier coordinate bench decision in similar restored-approval matters, the ITAT remanded the issues to the Assessing Officer for de novo adjudication. The assessee was permitted to raise all factual and legal pleas, including the consequential effect of the revived approval and continuing registration, and the appeals were allowed for statistical purposes. en-us Mon, 10 Jan 2022 00:00:00 +0530 Fri, 03 Apr 2026 16:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467799 Additions and denial of exemption under assessments framed under section 143(3) read with section 153A required fresh consideration because the approval under section 10(23)(c)(vi) had been restored and the assessee continued to hold registration under section 12AA. Applying judicial consistency with an earlier coordinate bench decision in similar restored-approval matters, the ITAT remanded the issues to the Assessing Officer for de novo adjudication. The assessee was permitted to raise all factual and legal pleas, including the consequential effect of the revived approval and continuing registration, and the appeals were allowed for statistical purposes. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467799