Section 10(25) of the Income-tax Act, 1961—Exemption— Tribunal was right in law in holding that the assessee is entitled to exemption under Section 10(25)(iii) even though the assessee claim for exemption under Section 10(23AAB) cannot be acceded because the provision came into effect from 01.04.1997, only and whereas the assessee was granted original approval by the Commissioner of Income Tax in 1996 itself - CIT V/s UNITED INDIA INSURANCE COMPANY EMPLOYEES PENSION FUND - [2020] 268 TAXMAN 013 (MAD)