https://www.taxtmi.com/caselaws?id=788513 A charitable assessee's claim to exemption under section 11 was not examined on merits because a technical ITR glitch left the application-of-income figures uncaptured in Part B-T1, even though the return and Form 10B reflected application of funds for charitable objects. The Tribunal found that the processing under section 143(1) and subsequent rectification under section 154 proceeded without proper verification of the claim. It therefore restored the matter to the Assessing Officer for de novo adjudication to verify whether the amounts were applied for charitable purposes and, if so, to grant exemption in accordance with law. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788513 A charitable assessee's claim to exemption under section 11 was not examined on merits because a technical ITR glitch left the application-of-income figures uncaptured in Part B-T1, even though the return and Form 10B reflected application of funds for charitable objects. The Tribunal found that the processing under section 143(1) and subsequent rectification under section 154 proceeded without proper verification of the claim. It therefore restored the matter to the Assessing Officer for de novo adjudication to verify whether the amounts were applied for charitable purposes and, if so, to grant exemption in accordance with law. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788513