Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error

DCIT Vs Maharashtra State Board of Secondary & Higher Secondary Education (ITAT Pune) ITAT Pune held that denial of exemption under section 10(23C)(iv) of the Income Tax Act merely because of inadvertent error of claiming exemption u/s. 10(46) instead of 10(23C)(iv) is not justifiable. Accordingly, exemption u/s. 10(23C)(iv) granted. Facts- The assessee is an artificial juridical person and is an autonomous statutory body established in 1965 by Special Act in Maharashtra State Legislative Assembly under the provisions of the Maharashtra Act No.41 of 1965 i.e. Maharashtra Secondary and Hig...