The assessee has not claimed in the return of income. The Assessment was completed u/s 143(3) of the Act. On the basis of the judgement of Supreme Court in S. Palaniappan v. ITO (CA No. 4411/2010 dt 28-9-2015, the assessee filed an revision application before PCIT  praying for allowing the exemption on the basis of the judgement of Supreme Court. PCIT rejected the claim of the applicant. The assessee filed writ before the High Court. High Court allowed the petition and held that the assessee is entitle for exemption.  High Court also observed that this order has been passed in the peculiar facts of the case and shall not be cited as precedent. (AY. 2004-05)