Assessee is  an autonomous college conducting under a University. During year, assessee obtained separate PAN to file return and claimed exemption under section 10(23C)(iiiad). Assessing Officer denied same on ground that exemption could not be granted to assessee as it was not independently registered under section 12A and assessee could not claim exemption on basis of exemption availed by parent University. Assessee contended that although it had erroneously treated itself as an independent entity, it would still be entitled for exemption under section 10(23C)(iiiab) if not under section 10(23C)(iiiad) as it was an educational institution wholly and substantially financed by Government. Tribunal held that  since contention of assessee was a fresh claim which should be examined, matter was to be remanded back to Assessing Officer for de novo adjudication. (AY. 2014-15)