Rectification Application Rejected: Assessee's Claim u/s 11 Not a New Benefit Request u/s 12AA.

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....Rectification of mistake - application rejected alleging that assessee is making fresh claim of benefit u/s 12AA - The assessee’s claim of exemption u/s 11 coupled with the ITR furnished u/s 139(4A) of the Act clearly establishes that in its rectificatory application u/s 154, the assessee was not making any fresh claim of benefit u/s 12AA as alleged by the Ld. AO/CIT(A). - AT....