Claiming exemption under wrong section is rectifiable u/s 154 of the Income Tax Act

University of Burdwan C/o S. N. Ghosh & Associates Vs ACIT (ITAT Kolkata)

ITAT Kolkata held that inadvertent mistake of claiming exemption under section 10(23C)(vi) of the Income Tax Act instead of section 10(23C)(iiiab) of the Income Tax Act is mistake apparent from record which is rectifiable under the provisions of section 154 of the Income Tax Act.

Facts-

Assessee is a University incorporated by the Burdwan University Act, 1981 by the West Bengal Legislative

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