Exemption Denial Due to Clerical Error Sent Back for Fresh Hearing: ITAT Ahmedabad

Akshat Education And Charitable Trust Vs ITO (ITAT Ahmedabad) The appeal was filed by Akshat Education and Charitable Trust before the Income Tax Appellate Tribunal (ITAT) Ahmedabad against the order dated 30 June 2025 passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year (AY) 2022–23. Background and Grounds of Appeal The assessee, a registered charitable trust engaged in educational activities, filed its return of income for AY 2022–23 on 31 October 2022 (within the extended due date of 7 November 2022), declaring Nil income after claiming exemption under ...