Clerical Error in Section & Physical Form 10B Filing should not deny Trust Exemption

Om Charitable Chikitsa Samiti Vs Assessing Office (ITAT Agra) Clerical Error in Section & Physical Filing of Form 10B should not deny Trust Exemption- ITAT Agra Restores Matter Assessee, a society registered u/s 12AA by CIT, Gwalior & also approved u/s 10(23C)(vi) by CCIT, Bhopal, filed return on 06.11.2017 claiming exemption u/s 10(23C)(iiiad). AO, noting gross receipts of Rs. 5.64 crore, denied exemption u/s 10(23C)(iiiad) since limit under Rule 2BC is Rs. 1 crore. AO further held that exemption u/s 11 was also not available as Form 10B was not filed electronically with return, thoug...