Wrong schedule entry for disclosed income cannot justify addition where foreign contribution was fully reported in books and return.

Foreign contribution fully disclosed in the books and return could not be added merely because it was placed in the wrong schedule. The ITAT Delhi applied the principle that tax cannot be levied beyond what is legitimately due and treated the mistake as an inadvertent clerical or schedule-entry error. As the disclosure was otherwise complete and the only objection was the absence of a revised return, the addition made while processing the return under section 143(1) was held unsustainable and deleted.

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Issues: Whether the addition made by processing the return under section 143(1) on account of foreign contribution shown in the wrong schedule, despite disclosure in the books and return, was sustainable.

Analysis: The assessee had accounted for the foreign contribution in its books and had disclosed it in the return of income, but had mentioned it in the wrong schedule. The rejection of the claim rested only on the ground that a revised return had not been filed. The governing principle applied was that tax cannot be collected beyond what is legitimately due, and an inadvertent clerical or schedule-entry error, when the income is otherwise disclosed, does not justify sustaining an addition.

Conclusion: The addition was not sustainable and was deleted.

Final Conclusion: The assessee succeeded on the sole issue, and the assessed addition relating to foreign contribution was set aside.

Ratio Decidendi: Where income is fully disclosed in the return and books, a mere mistake in placing it in the wrong schedule cannot, by itself, justify an addition in processing or assessment.

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