https://www.taxtmi.com/caselaws?id=447026 ITAT Delhi allowed the appeal of a trust society for statistical purposes after finding procedural violations in processing its exemption claim under sections 11 and 12. The society had inadvertently shown gross receipts under business income instead of charitable income due to CA error, though the return clearly indicated the amount was applied for charitable purposes. The CPC ignored relevant information during processing under section 143(1) and failed to provide mandatory intimation before making adjustments. Given the society's consistent exemption history in preceding and succeeding years and registration under section 12AA, ITAT restored the matter to AO for fresh verification and disposal after providing reasonable opportunity to the assessee. en-us Thu, 14 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447026 ITAT Delhi allowed the appeal of a trust society for statistical purposes after finding procedural violations in processing its exemption claim under sections 11 and 12. The society had inadvertently shown gross receipts under business income instead of charitable income due to CA error, though the return clearly indicated the amount was applied for charitable purposes. The CPC ignored relevant information during processing under section 143(1) and failed to provide mandatory intimation before making adjustments. Given the society's consistent exemption history in preceding and succeeding years and registration under section 12AA, ITAT restored the matter to AO for fresh verification and disposal after providing reasonable opportunity to the assessee. Case-Laws Income Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447026