2026 (3) TMI 1268

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....e Act"] for the assessment year 2013-14. 2. The only issue involved in this appeal is as to whether the Ld. CITA was justified in upholding the intimation u/s 143(1) of the Act by taxing the gross receipts to tax by denying the exemption u/s 11 of the Act in the facts and circumstances of the instant case. 3. We have heard the rival submissions and perused the materials available on record. The assessee is a charitable society duly registered under section 12AA of the Act vide order dated 19-12-2002 passed by Learned CIT Gwalior. Later the assessee was also registered with the Learned CIT (Exemptions) under section 12AB of the Act as a charitable trust vide order dated 21-06-2023. The assessee was established in 1996 as a voluntary or....

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....ds its charitable objects. But unfortunately this figure of application was not reflected in the ITR form under Part B- T1 wherein only the gross receipts figure was mentioned. Despite non-mentioning of application of funds for charitable purposes in the concerned column of the Part B- T1 in ITR, still the total income was reflected in the said ITR only at Rs. Nil. This itself goes to prove that the figures of application of income has indeed been mentioned by the assessee elsewhere in the ITR but the same had not been captured in the ITR in Part B-T1. This is purely a technical glitch and a mere typographical error that had crept in in the ITR. 5. We find that on after the filing of income tax return in ITR 7 by the assessee on 7-11-201....