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ITAT allows Deduction Claim of ASAN Memorial Association Despite Filing Error
Case Law Details
- Case Name
- ASAN Memorial Association Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chennai
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ASAN Memorial Association Vs DCIT (ITAT Chennai)
In the case of ASAN Memorial Association Vs DCIT (ITAT Chennai), the Income Tax Appellate Tribunal (ITAT) granted relief to the assessee, a trust, for its claim under Section 11 of the Income Tax Act. The issue arose from the assessee’s filing of the Income Tax Return for the Assessment Years (AY) 2016-17 and 2017-18, where it incorrectly reported the statutory deduction claim in the wrong column of the return. The assessee had declared the accumulated income of ₹5,30,42,826 (15% of income derived) in the wrong section (Colu...
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