https://www.taxtmi.com/caselaws?id=445015 The ITAT Delhi allowed the assessee's appeal regarding rectification of a clerical mistake in ITR filing. The charitable trust, already registered under section 12A, inadvertently marked "No" in the ITR column asking about 12A/12AA registration. The AO/CIT(A) erroneously rejected the rectification application, treating it as a fresh claim for exemption benefits rather than correction of an apparent mistake. The ITAT held that the mistake was apparent from records and directed the AO to allow section 12A benefits, setting aside the CIT(A)'s order. en-us Thu, 26 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445015 The ITAT Delhi allowed the assessee's appeal regarding rectification of a clerical mistake in ITR filing. The charitable trust, already registered under section 12A, inadvertently marked "No" in the ITR column asking about 12A/12AA registration. The AO/CIT(A) erroneously rejected the rectification application, treating it as a fresh claim for exemption benefits rather than correction of an apparent mistake. The ITAT held that the mistake was apparent from records and directed the AO to allow section 12A benefits, setting aside the CIT(A)'s order. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445015