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2024 (1) TMI 751 - ITAT BANGALORERectification of mistake u/s 154 against intimation u/s. 143(1) - assessee had filed original return of income in which certain erroneous figures were entered - Claim of exemption filled in the revised return - as per CIT(A) Revised return of income claimed to have been filed by the appellant was not authenticated - As per assessee appellant had committed a bonafide error in filing up the columns while filing the original return of income and hence, the appellant had filed a revised return of income also on the very same day, which even contains the e-filing acknowledgement number and therefore, the learned A.O. ought not to have rejected the petition for rectification - HELD THAT:- We note that the assessee filed original return on 29.10.2013 showing NIL income and no refund was claimed. Subsequently the assessee filed revised return claiming refund of Rs. 55,623 which was not sent to CPC within the due date. CPC processed the original return on 12.03.2015. The assessee sent the Acknowledgement of Revised Return in ITR-V to CPC on 20.10.2017. The assessee filed rectification application on 16.08.2017. We note that the assessee had put the figures in the wrong column in its original return instead of appropriate column which is a mistake apparent from record. Considering the CBDT Circular No.14 [XL 35] of 1955 dated 11.04.1995 cited by the ld. AR, the case is remitted back to the AO for rectifying the mistake in the original return filed by the assessee and decide the issue as per law. Appeal by the assessee is allowed for statistical purposes
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