Rectification Rejected as U/s 143(1) Intimation Had Attained Finality

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...