https://www.taxtmi.com/caselaws?id=796801 Accumulated charitable income under the pre-amendment section 11(2) regime may be applied during the immediately succeeding year where that period was available when the accumulation was made. The omission effective from 1 April 2023 is prospective and does not curtail the previously available application period. A return-processing adjustment cannot disallow such application or treat it as chargeable under section 115BBI where eligibility depends on interpreting the amendment's temporal operation, applicable utilisation period, or statutory-form reconciliation. Claims requiring legal interpretation or factual verification fall outside prima facie adjustment under section 143(1). en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796801 Accumulated charitable income under the pre-amendment section 11(2) regime may be applied during the immediately succeeding year where that period was available when the accumulation was made. The omission effective from 1 April 2023 is prospective and does not curtail the previously available application period. A return-processing adjustment cannot disallow such application or treat it as chargeable under section 115BBI where eligibility depends on interpreting the amendment's temporal operation, applicable utilisation period, or statutory-form reconciliation. Claims requiring legal interpretation or factual verification fall outside prima facie adjustment under section 143(1). Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796801