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Income Tax

Mistake in personal information of assessee trust is a rectifiable mistake u/s 154

Case Law Details

Case Name
Grih Kalyan Kendra Board Vs ITO (ITAT Delhi)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2013-14
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Grih Kalyan Kendra Board Vs ITO (ITAT Delhi) The assessee is a government Board registered u/s 12A  claiming  exemption u/s 11 all along for the last many years and also later years.    During the year under consideration while filing its ROI,  Assessee was supposed to submit “YES” in the column in point B to Part A-GEN of the Return , meant to disclose date of approval/ registrations etc, to claim of benefit of exemption.  Inadvertently, the particulars with regard to claim of benefit of registration u/s 12AA under the Act, in point B to Part A-GEN  were wrongly filed as “NO” ...
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