Tribunal grants exemption under section 11, emphasizing importance of accurate tax law application.

The Tribunal allowed the appeal, directing the Assessing Officer to grant exemption u/s. 11. The rejection of the claim due to a typographical error was deemed unjustified, emphasizing the need for proper consideration of documentation and correct application of tax laws.

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Issues:
Claim of exemption u/s. 11 of the Act rejected due to typographical error while filing return electronically.

Analysis:
The appellant, a trust established in 1964 and registered u/s 12A, filed a return claiming exemption u/s. 11 but erroneously typed as 10(23C)(iv). The Central Processing Center rejected the claim without inquiry, taxing the entire gross receipt. The CIT(A) upheld the rejection citing lack of registration certificate copy. The appellant argued that registration details were provided, and exemption was granted till AY 2016-17. The Tribunal noted the typographical error, previous exemptions, and lack of opportunity for the appellant to provide documents. The rejection was deemed unjustified, as Section 143(1) is for prima facie adjustments, not final decisions. The Tribunal set aside the lower authorities' orders, directing the Assessing Officer to grant exemption u/s. 11.

Conclusion:
The Tribunal allowed the appeal, emphasizing the importance of providing opportunities for submission of necessary documents and ensuring correct application of tax laws.

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