https://www.taxtmi.com/caselaws?id=798036 Pending rectification of denial of tax exemption for non-filing of Form 10-B requires merits-based consideration before a writ challenge to the resulting tax demand is adjudicated. Where the application was acknowledged but absent from the electronic system and no merits order existed, the competent authority must place it on record, decide it according to law, and communicate the decision. The tax demand must conform to that determination. en-us Fri, 28 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798036 Pending rectification of denial of tax exemption for non-filing of Form 10-B requires merits-based consideration before a writ challenge to the resulting tax demand is adjudicated. Where the application was acknowledged but absent from the electronic system and no merits order existed, the competent authority must place it on record, decide it according to law, and communicate the decision. The tax demand must conform to that determination. Case-Laws Income Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798036