https://www.taxtmi.com/forum/issue?id=120101 Revision under Section 264 is available where an intimation under Section 143(1) is prejudicial and was not communicated earlier; limitation runs from actual communication. A charitable trust that only received a 2016-dated intimation in 2024, showing disallowance of deduction under Section 11(2) and a resulting demand, may seek revision on grounds of processing or clerical error and lack of opportunity to challenge, attaching the intimation, proof of belated receipt, the original return and supporting documents like Form 10. en-us Thu, 05 Jun 2025 23:53:28 +0530 Fri, 06 Jun 2025 20:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120101 Revision under Section 264 is available where an intimation under Section 143(1) is prejudicial and was not communicated earlier; limitation runs from actual communication. A charitable trust that only received a 2016-dated intimation in 2024, showing disallowance of deduction under Section 11(2) and a resulting demand, may seek revision on grounds of processing or clerical error and lack of opportunity to challenge, attaching the intimation, proof of belated receipt, the original return and supporting documents like Form 10. Discussion-Forum Income Tax Thu, 05 Jun 2025 23:53:28 +0530 https://www.taxtmi.com/forum/issue?id=120101