Revenue can’t take advantage of mistakes of assessee, ITAT remands claim of exemption u/s 10(23C)(iiiad) to AO
February 20, 2026
Income Tax, ITAT
Revenue can not take advantage of mistakes of assessee, ITAT remands claim of exemption u/s 10(23C)(iiiad) to AO In a recent judgment, ITAT Lucknow remanded the claim of exemption u/s 10(23C)(iiiad) to AO as assessee by inadvertent typographical mistake wrongly claiming exemption u/s 10(23C)(iv) instead of correct section …