Dismissing the appeal of the Revenue the Tribunal held that the Assessing Officer’s compliance with clauses (i) and (ii) of the first proviso to section 143(3) inserted by the Finance Act, 2002 with effect from April 1, 2003, which stated that no order of assessment shall be made by the Assessing Officer without giving effect to section 10 unless the Assessing Officer has intimated the Central Government or the prescribed authority that clause (23C) of section 10 had been contravened by the assessee. Only after the approval granted had been withdrawn, could he have proceeded to pass an order, denying the benefit of exemption on the ground of contravention. The disallowance is deleted.  (AY.2013-14)