https://www.taxtmi.com/caselaws?id=789751 Approval granting exemption under section 10(23C)(vi) for the relevant assessment year had been produced before the Tribunal, and the earlier appellate order had not considered this subsequent development. The denial of exemption therefore rested on an incomplete factual basis, so the matter was restored to the CIT(A) for fresh consideration of the exemption claim in accordance with law. The assessee succeeded to that extent. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789751 Approval granting exemption under section 10(23C)(vi) for the relevant assessment year had been produced before the Tribunal, and the earlier appellate order had not considered this subsequent development. The denial of exemption therefore rested on an incomplete factual basis, so the matter was restored to the CIT(A) for fresh consideration of the exemption claim in accordance with law. The assessee succeeded to that extent. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789751