https://www.taxtmi.com/caselaws?id=779355 ITAT upheld the CIT(A) and dismissed the Revenue's appeal, finding that CPC's rectification under section 154 had already corrected a schedule mismatch and accepted the assessee's claim of exemption under section 10(23D) for income of a SEBI-registered mutual fund. The tribunal held the exemption was claimed in the original return, the rectification simply aligned the return with statutory position, and the CIT(A) did not exceed jurisdiction in endorsing that correction; no infirmity warranted interference. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779355 ITAT upheld the CIT(A) and dismissed the Revenue's appeal, finding that CPC's rectification under section 154 had already corrected a schedule mismatch and accepted the assessee's claim of exemption under section 10(23D) for income of a SEBI-registered mutual fund. The tribunal held the exemption was claimed in the original return, the rectification simply aligned the return with statutory position, and the CIT(A) did not exceed jurisdiction in endorsing that correction; no infirmity warranted interference. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779355