The Assessee trust was running 12 educational institutions and claimed exemption u/s 10(223C)(iiiad) in its return which was denied on ground that Form 10BB was not filed by the Assessee. The ITAT observed that the Assessee had filed all the documents along with the return, which showed that the gross receipts of the Assessee was Rs. 2.50 crores. Before ITAT, the Assessee submitted that it was covered by the judgment of the jurisdictional High Court in case of CIT v. Children’s Education Society [2013] 358 ITR 373 (Kar.) in which it was held that “the exemption in terms of the provisions of s. 10(23C)(iiiad) was available to the Assessee as annual receipts of each of the institutions of the Assessee was less than the prescribed limit under the provision.”. It was held that the issue is no longer debatable and the AO was directed to give effect to s. 154 application filed by the Assessee. (AY. 2016-17)