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2019 (3) TMI 1667 - AT - Income TaxBenefits of the exemption u/s 10(23C)(vi) - claim was neither made in the return of income nor before the assessing officer - HELD THAT:- Legitimate relief available to the assessee and not claimed in the return of income and the time permitted to revise the return of income under Section 139(5) having elapsed can be claimed by the assessee either before the assessing authorities or before the CIT (A) provided the relevant facts and data with respect to the claim was before the authorities. In this particular case, the appellant has been granted certificate in connection with exemption of his income under 10(23C)(vi) vide the CCIT order referred above and a finding have already been given with respect to the same by the undersigned. Thus, it is true that the appellant was enjoying exemption u/ s 10(23C) (vi) of the I.T. Act, 1961 which was overlooked by the AO. Thus, I find merit in the submissions of the appellant and this ground of appeal is allowed. The AO is directed to allow the appellant the benefit of the exemption already granted to it u/s 10(23C)(vi) of I.T. Act, 19961. In the result, the appeal is allowed.
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