Section 11 Exemption Denied Due to Typographical Errors; Minor Mistakes Shouldn't Block Statutory Benefits Without Explicit Requirement.

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....Exemption u/s 11 denied - certain mistakes were made in ticking of certain circle - i A typographical mistake or minor procedural lapse cannot act as an estoppel to deny statutory benefit to the assessee unless statute lays down the condition for claiming benefit or deduction or there is statutory violation.....