The petitioner has made application to grant exemption u/s 10 (46) of the Act though it was granted application under section 10(23C)(iv) of the Act. The exemption was denied. On writ the Court held that provisions of section 10(46) would be more beneficial and would apply more aptly, revenue was to be directed to process petitioner’s applications for being notified under section 10(46) in accordance with provisions of Act. (AY. 2010-11)
Telangana State Pollution Control Board, Hyderabad v. CBDT (2021) 439 ITR 744/ 282 Taxman 364 / 204 DTR 257/ 322 CTR 83 (Telangana)(HC)/Andhra Pradesh Pollution Control Board v. CBDT (2021) 439 ITR 744/ 282 Taxman 364/ 204 DTR 257/ 322 CTR 83 (Telangana) (HC) (Telangana) (HC)
S. 10(46) : Body or Authority-Specified income-Modification in application-Directed to process the application. [S. 10)(23C)(iv) 293C, Art. 226]