Sec. 10(23C) exemption isn’t a perpetual relief; assessee can seek to surrender approval granted u/s 10(23C)

INCOME TAX : Revenue was to be directed to withdraw approval granted to petitioners/assessees under section 10(23C) with effect from date of applications made by petitioners for being notified under section 10(46) and process petitioners applications for being notified under section 10(46) in accordance with provisions of Act, from previous year relevant to date of applications, filed

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316226/sec-1023c-exemption-isn’t-a-perpetual-relief-assessee-can-seek-to-surrender-approval-granted-us-1023c.aspx