Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance

New Surya Public School Vs DCIT (ITAT Delhi) Procedural Lapse ≠ Tax Punishment: Filing ITR-7 Instead of ITR-5 Can’t Wipe Out Genuine Expenditure-Wrong ITR Form Is a Curable Defect: Substance Over Form  Delhi ITAT ‘E’ Bench in New Surya Public School vs DCIT, Ward-31(4), Delhi (ITA No.5082/Del/2025, AY 2018-19, order dated 24-12-2025) set aside the order of CIT(A) and restored the matter to the Assessing Officer for de-novo assessment, holding that mere filing of return in a wrong ITR form cannot result in automatic disallowance of otherwise genuine expenditure. Assessee, a society run...