AdvertisementFalahar Shivayogeeshwar Shikshana Samiti Vs ITO (ITAT Panaji)Panaji ITAT Restores Educational Society’s Section 10(23C)(iiiad) Exemption Claim: CIT(A) Cannot Reject Claim Merely Because It Was Not Made Before AOThe Panaji ITAT in Shri Falahar Shivayogeeshwar Shikshana Samiti v. ITO dealt with appeals for AYs 2018-19 and 2019-20 concerning an educational institution’s claim for exemption under section 10(23C)(iiiad). In response to the section 148 notice, the assessee filed a return declaring a deficit of ₹5.27 lakh. The AO & Ld. The AO & Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee and also rejected the claim made by the assessee u/s 10(23C)(iiiad) of the IT Act.