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2023 (4) TMI 1049 - AT - Income TaxExemption u/s 11 - Registration u/s 12A denied - HELD THAT:- As relying on Ahmedabad Urban Development Authority and Others case [2022 (10) TMI 948 - SUPREME COURT] we are of the considered view that the assessee is entitled for approval/exemption u/s. 10(23C)(vi) and accordingly, we direct the Ld. Revenue Authorities to allow the assessee’s claim of exemption U/s. 11 of the IT Act, 1961. Appeal filed by the assessee is allowed.
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