Exemption cannot be denied for inadvertent mistake of claiming exemption u/s. 12A instead of 10(23C)(via)

DCIT Vs B P Poddar Foundation For Education (ITAT Kolkata) ITAT Kolkata held that denial of exemption u/s. 10(23C)(via) due to inadvertent mistake of claiming exemption under section 12A instead of 10(23C)(via) is not justifiable. Accordingly, exemption granted u/s. 10(23C)(via) as requisite Form 10BB already filed. Facts- The Respondent is a Charitable Trust and was duly registered u/s. 12A of the Income Tax Act, 1961. For the year under appeal being the A.Y. 2022-23, the trust also obtained provisional approval u/s. 10(23C)(via) vide Form 10AC dated 30/09/2021 for A.V.s 2022-23 to 2024-25. T...