https://www.taxtmi.com/caselaws?id=790406 An approved educational institution's exemption claim under section 10(23C)(vi) could not be rejected solely because it filed Form 10B instead of Form 10BB. The Tribunal treated the wrong form as a procedural lapse, noting that the return was filed on time, the audit report existed within the prescribed period, and the revenue did not dispute the institution's approved status or the audit itself. It applied the principle that a genuine exemption claim should not fail for a technical defect when substantive compliance is otherwise shown. The matter was remitted for verification of the remaining substantive conditions, with exemption to be allowed if those conditions are satisfied. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790406 An approved educational institution's exemption claim under section 10(23C)(vi) could not be rejected solely because it filed Form 10B instead of Form 10BB. The Tribunal treated the wrong form as a procedural lapse, noting that the return was filed on time, the audit report existed within the prescribed period, and the revenue did not dispute the institution's approved status or the audit itself. It applied the principle that a genuine exemption claim should not fail for a technical defect when substantive compliance is otherwise shown. The matter was remitted for verification of the remaining substantive conditions, with exemption to be allowed if those conditions are satisfied. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790406