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Mistake in personal information of assessee trust is a rectifiable mistake u/s 154
Case Law Details
- Case Name
- Grih Kalyan Kendra Board Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Grih Kalyan Kendra Board Vs ITO (ITAT Delhi)
The assessee is a government Board registered u/s 12A claiming exemption u/s 11 all along for the last many years and also later years. During the year under consideration while filing its ROI, Assessee was supposed to submit “YES” in the column in point B to Part A-GEN of the Return , meant to disclose date of approval/ registrations etc, to claim of benefit of exemption. Inadvertently, the particulars with regard to claim of benefit of registration u/s 12AA under the Act, in point B to Part A-GEN were wrongly filed as “NO” ...





