Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
23,022/- and, therefore, in this year also, the assessee was entitled to benefit of exemption under section 10(23C)(iiiad) of the Act. It was submitted that in this year also, the assessee had objected to the reopening, but the objections were not accepted ITA No.360, 361 & 362/LKW/2020 Page 11 of 24 by the AO and the challenge