https://www.taxtmi.com/caselaws?id=789328 An assessee covered by section 10(23C)(iv) was required to comply with Form 10BB, not Form 10B, and the mismatch in the form filed did not justify denial of exemption. The record showed that the exemption claim had been consistently accepted in earlier and later years, which supported the assessee's entitlement. On that basis, the adjustment made while processing the return was unsustainable, and the exemption could not be refused merely for the stated form-related defect. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789328 An assessee covered by section 10(23C)(iv) was required to comply with Form 10BB, not Form 10B, and the mismatch in the form filed did not justify denial of exemption. The record showed that the exemption claim had been consistently accepted in earlier and later years, which supported the assessee's entitlement. On that basis, the adjustment made while processing the return was unsustainable, and the exemption could not be refused merely for the stated form-related defect. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789328