Department cannot take advantage of ignorance of assessee in claiming deduction

Kongu Educational Trust Vs DCIT (ITAT Chennai)

As is evident, the assessee is aggrieved by the fact that deduction u/s. 10(23C)(iiiad) of the Act has been denied to the assessee in an intimation issued by CPC, Bengaluru on 30-03-2018. During arguments, it transpires that the reason for denial of deduction is

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