Illustrations : Where assessee filed return within due date declaring entire income exempt under section 11 and also filed Form No. 10B on same day and Tribunal accepted plea of assessee that its total income should be computed as NIL as against assessed by Assessing Officer at a certain amount and Assessing Officer while giving effect to order of Tribunal called upon assessee to file complete set of Form No. 10B including date of filing of Form No. 10B and passed order holding that assessee was not entitled to claim exemption under section 11, since before Tribunal there was no controversy as regards date of filing of Form No. 10B, Assessing Officer could not in garb of giving effect to order of Tribunal initiate a new controversy – Ayyappa Seva Samgham Bombay v. Deputy Commissioner of Income Tax – [2024] 161 taxmann.com 439 (Bombay)
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