Trust cannot be denied deductions for clerical errors in Return filing: ITAT Delhi

Arya Samaj G.K.-II (Regd.) Vs ITO (Exemption) (ITAT Delhi) The appeal of Arya Samaj G.K.-II, a registered charitable trust, was brought before the ITAT Delhi concerning the disallowance of deductions under sections 11 and 12A of the Income Tax Act for the Assessment Year 2014-15. The trust had filed its return online, declaring ‘Nil’ income after claiming various exemptions. However, during the processing of the return under section 143(1), certain typographical errors in the filing led to the disallowance of deductions, including Rs. 804,742 under section 11(1), Rs. 700,000 under section ...