TaxTMI 
TaxTMI 
2020 (3) TMI 1193
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....ommissioner of Income Tax (Appeals) has erred in not condoning the typographical mistakes due to human errors under Para C(i), 6, 7, 8 and 9(i) to 9(v), inspite of the fact that the Appellant Arya Samaj G.K.-II is a Registered Society u/s 12A/12A(a) of Income Tax Act, 1961. Similarly there is a typing mistake in the Audit Report of writing the figure of Rs. 804,772/- against para No. (4) relating to exemption u/s. 11(1)(c) instead of para No. (3) relating to amount of Accumulated or set apart for application to Charitable or Religious purposes, to the extent it does not exceed 15 percent of the income derived from property held under trust in part only for such purposes. 4. That the learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance of deduction of Rs. 700,000/- claimed u/s. 11(2) even though the same was rightly mentioned under para 9(vi). However, the Commissioner of Income Tax (Appeals) confirmed the disallowance on the ground that there is a typographical mistake/error of typing word 'No' against para C(i) instead of 'Yes', inspite of having explained the fact that the Society Arya Samaj G.K.-II is duly registered u/s 12A of Income Ta....
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.... The ld. Assessing Officer vide order dated 22.04.2017 u/s.154 rejected the request for rectification stating that there is no prima facie error in the order on the ground that:- i) Tax payer has not provided the Registration details u/s 12A/12AA of Income Tax Act, 1961 and these details are to be mentioned in Column C(i) of Schedule Part 'A'- General (2) of ITR7, hence deduction of exemption u/s 11 is not allowed. ii) Audit Report in Form No. 10B is not e-filed before filing the Return. iii) Only Trust registered u/s 12A/12AA are required to file ITR7." 4. Before the Ld. CIT (A), the assessee submitted that there were certain mistakes and error in certain columns which were given in the following manner: S.No. Para No. of IT Return Particulars What was typed erroneously What was to be typed correctly Part-A General of Return 1) C-(i) Whether Registered u/s 12A/12AA? No Yes Part-B TI Statement of Income 2) 1. Income from house property [3c of Schedule HP] (enter nil if loss). NIL NIL 3) 2. Profits and gains of business or profession of business of profes....
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....; 9(viii) Total [9i+9i i+9iii+ 9iv + 9v + 9vi + 9vii] 15,04,742 5,046,521 17) 10. Additions: i. Income chargeable under section 11(1B) NIL NIL ii. Income chargeable under section 11(3) NIL NIL iii. Income in respect of which exemption under section 11 is not available by virtue of provisions of section 13. NIL NIL iv. Income chargeable under section 12(2). NIL NIL v. Total [10i +10ii+ 10iiia+ NIL NIL 18) 11. Income chargeable u/s 11(4) [as per item no. E36 of Schedule BP] NIL NIL 19) 12. Total (6-8- 9viii + 10v +11) 318,428 318,428 5. However, the Ld. CIT (A) rejected the assessee's contention on the ground that there is no infirmity in the order of the CPC in rejecting the application u/s.154, because the mistake was on the part of the assessee in filling certain details in the return of income. The relevant observation and the findings of the Ld. CIT (A) are as under: "5.2.1 I have considered th....
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....come that it is not registered under section 12A/12AA in the return of income, consequent to which the CPC did not allow exemption under section 11. From the copy of the return of income filed as Annexure-2 vide submission dated 07.12.2018, it is seen that the appellant has claimed the deduction of Rs. 7,00,000/- in column 9vi on account of accumulation under section 11(2). However, in schedule-1 the said amount has not filled in and it has also not been mentioned that the amount so accumulated has been invested or deposited in the modes specified in section 11(5). From the audit report in Form 10B also it is seen that even though the amount of Rs. 7,00,000/- has been shown as accumulated under section 11(2), it has even mentioned in column 6 of Form 10B that the amount of income accumulated has not been invested in the manner as laid down in section 11(2)(b). Hence, the claim under section 11(2), was also an incorrect claim since it was mentioned that the trust was not registered under section 12A/12AA and was hence not eligible for exemption under section 11. This was apparent from the information given in the return and in term of section 143(1)(a)(ii) was an incorrect claim. He....