https://www.taxtmi.com/caselaws?id=773525 ITAT DELHI allowed the assessee's appeal regarding disallowance of exemption under section 10(25)(ii). The AO rejected the section 154 rectification application, stating no exemption was claimed in ITR and assessee was not a registered trust under section 12A. The Tribunal held that an undisputedly admissible claim cannot be denied merely due to incorrect ITR column filling. Following Delhi Policy Group precedent, the Tribunal ruled that rectifying inadvertent ITR mistakes does not constitute seeking fresh exemption benefits, and allowed the appeals. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773525 ITAT DELHI allowed the assessee's appeal regarding disallowance of exemption under section 10(25)(ii). The AO rejected the section 154 rectification application, stating no exemption was claimed in ITR and assessee was not a registered trust under section 12A. The Tribunal held that an undisputedly admissible claim cannot be denied merely due to incorrect ITR column filling. Following Delhi Policy Group precedent, the Tribunal ruled that rectifying inadvertent ITR mistakes does not constitute seeking fresh exemption benefits, and allowed the appeals. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773525