https://www.taxtmi.com/caselaws?id=799293 Registration eligibility under section 12A(1)(ac)(vi), reflected in section code 4A, depends on whether income was actually excluded from total income under sections 11, 12 or specified section 10(23C) provisions. Filing Form ITR-7 alone is not conclusive evidence that those exemptions were claimed or availed. An application should not be treated as non-maintainable solely because that return form was used; the returns, schedules, computations, and processing or assessment records require examination. en-us Mon, 31 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799293 Registration eligibility under section 12A(1)(ac)(vi), reflected in section code 4A, depends on whether income was actually excluded from total income under sections 11, 12 or specified section 10(23C) provisions. Filing Form ITR-7 alone is not conclusive evidence that those exemptions were claimed or availed. An application should not be treated as non-maintainable solely because that return form was used; the returns, schedules, computations, and processing or assessment records require examination. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799293