Exemption u/s. 11 allowed inspite of certain errors while filing form 10B

Rani Adaikalaraj Educational Vs ITO (ITAT Chennai) ITAT Chennai held that exemption under section 11 of the Income Tax Act is allowable inspite of certain errors while filing form 10B since the claim is supported by audited financials, revised audit report and revised computation. Facts- The assessee is a trust engaged in running educational institutions. The assessee is a trust registered u/s. 12A of the Income-tax Act, 1961, filed its return of income for the assessment year 2018-19 on 29.09.2018, declaring total income as Rs. Nil as it applied its income over 85% for the charitable purpose ...