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2023 (2) TMI 151 - AT - Income TaxExemption u/s 11 - charitable purpose was shown under the category of "advancement of any other object of general public utility" and the entire receipts were shown from such activity - Before us, as pleaded that the assessee has wrongly filled the column A(i) pertaining to “Other details” the ITR7 and since CPC is a automated process, the adjustment has also been wrongly made - HELD THAT:- Having gone through the entire factum of the case, we hold that a right tax has to be collected from the right person and though the CPC has processed the return based on the information given by the assessee, and when the information given by the assessee itself is incorrect in filling of the relevant column, the same needs to be allowed to be rectified in the interest of justice. Hence, the matter is remanded back to the file of the JAO to consider the earlier return and subsequent return filed by the assessee and the mistake in filling the column no. A(i) be rectified. Appeal of the assessee is allowed.
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