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Denial of exemption u/s 10(23C) via due to mismatch in registration details: ITAT sets aside CIT(A) order

Update / Judgement Date

03 Nov 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The ITAT set aside the order of the Commissioner (Appeals) which denied exemption under Section 10(23C) of the Income Tax Act to an educational institution owing to minor mismatch in registration particulars. The tribunal observed that technical mismatches should not override substantive compliance by the institution in carrying out charitable activities. This decision underscores the need for a purposive approach when dealing with exemptions meant for educational/trust-entities.