https://www.taxtmi.com/caselaws?id=787034 The dispute concerns whether an exemption claim mistakenly filed under an incorrect provision should be examined on merits despite automated processing under section 143(1). The tribunal held that automated intimation produces prima facie adjustments and does not preclude later consideration under rectification or appeal; authorities must apply mind rather than mechanically follow computerised outcomes. Reliance on administrative guidance requiring assistance to taxpayers supports substantive examination. The appellate rejection of rectification was set aside and the matter remitted to the Assessing Officer to determine eligibility for the claimed exemption on merits after affording a reasonable opportunity to be heard. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787034 The dispute concerns whether an exemption claim mistakenly filed under an incorrect provision should be examined on merits despite automated processing under section 143(1). The tribunal held that automated intimation produces prima facie adjustments and does not preclude later consideration under rectification or appeal; authorities must apply mind rather than mechanically follow computerised outcomes. Reliance on administrative guidance requiring assistance to taxpayers supports substantive examination. The appellate rejection of rectification was set aside and the matter remitted to the Assessing Officer to determine eligibility for the claimed exemption on merits after affording a reasonable opportunity to be heard. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787034