Income tax deduction cannot be denied for mere human error in ITR

AAR ESS Exim Pvt. Ltd. Vs DCIT (ITAT Delhi)

It is true that the assessee has claimed deduction u/s. 10B of the Act in its return of income instead of section 10AA of the Act. This can be a human error while preparing E-return. Even if the CPC declined to entertain a rectification application, it was incumbent upon the first appellate authority to consider the claim of the assessee as the power of the CIT(A) are co-terminus to that of the AO. In the interest of justice we deem it fit to restore the issue to the files of

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