Order rejecting application u/s 10(23C) was to set aside as revenue erred in reading relevant AY

INCOME TAX : Where assessee educational society filed an application dated 26-3-2019 seeking grant of exemption under section 10(23C)(vi) for assessment year 2019-20 as gross receipts of assessee exceeded Rs. 1 crore in financial year 2018-19, however, revenue erroneously read year 2018-19 as assessment year instead of financial year and rejected application of assessee on ground of being barred by limitation, impugned order was to be set aside and application of assessee was to be considered on

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