Assessing Officer Must Grant Tax Exemption u/s 10(23C)(vi) When Section 11 Is Incorrectly Claimed.

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....Exemption to be allowed u/s 10(23C)(vi) or section 11 – assessee claimed exemption u/s 11 – AO was under obligation to allow exemption u/s 10(23C)(vi) and there is nothing on record that the assessee has contravened any of the conditions as required u/s 10(23C)(vi) - AT....