Department cannot take advantage of ignorance of assessee in claiming deduction

Kongu Educational Trust Vs DCIT (ITAT Chennai) As is evident, the assessee is aggrieved by the fact that deduction u/s. 10(23C)(iiiad) of the Act has been denied to the assessee in an intimation issued by CPC, Bengaluru on 30-03-2018. During arguments, it transpires that the reason for denial of deduction is the fact that the assessee has filed return of income under wrong provisions. The same has aptly been pointed out by Ld. Sr. DR. Upon perusal of Income Tax Return form as placed on record, it could be seen that the assessee has filed return of income u/s. 139(4A) which is applicable to a T...