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Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Case Law Details
- Case Name
- Omm Muruga Educational Trust Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Chennai
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Omm Muruga Educational Trust Vs ITO (ITAT Chennai)
Section 154 Has Limits: Later Registration Can’t Rewrite 143(1)- No 12A on Filing Date, No 11 Exemption: ITAT Rejects Rectification
In Omm Muruga Educational Trust Vs. ITO (Exemptions), Ward-2, Chennai, ITA No.1505/Chny/2025, AY 2014-15, order dated 31.12.2025, Chennai ITAT dismissed Assessee’s appeal & upheld denial of exemption u/s 11 through rectification proceedings u/s 154.
Assessee-trust had filed return claiming exemption u/s 11, which was denied by CPC u/s 143(1) as trust was not registered u/s 12A at the relevant time. Subsequ...
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