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TMI Blog2020 (3) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be upheld. 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. Looking to the facts and circumstances of the case, we direct the Assessing Officer to verify the claim of the assessee and compute the income in accordance with law as contained in Sections 11 to 13 and grant exemption/benefit allowable to the assessee. - Decided in favour of assessee for statistical purposes. - I.T.A. No.1013/DEL/2019 - - - Dated:- 5-3-2020 - Shri Amit Shukla, Judicial Member For the Appellant : Shri P.P. Gambhir, CA For the Respondent : Shri Saras Kumar, Sr.D.R. ORDER PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned order dated 20.12.2018, passed by Ld. Commissioner of Income Tax (Appeals)-XL, Delhi in relation to order passed u/s.154 for the Assessment Year 2014-15. In the grounds of appeal, the assessee has raised following grounds:- 1. That the order passed by the learned Commissioner of Income Tax (Appeals)-40 is bad at law, wrong in facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 vide Registration No. DI (E)220/91/886 dated 28.06.1991. 2. The facts in brief are that the assessee is a charitable trust and is also registered u/s.12A vide registration dated 28.06.1991. The Trust has been regularly filing its return of income and for the Assessment Year 2014-15 it has filed its return of income online on 21.09.2014 declaring Nil income after claiming deduction u/s.12A, 11(1) and 11(2). The said return was process u/s. 143(1) wherein deduction were disallowed, viz.; (i) ₹ 8,04,742/- claimed u/s.11(1); (ii) ₹ 7 lac claimed u/s.11(2) and (iii) ₹ 3,18,428/- u/s.12A. 3. The assessee filed an application u/s.154 dated 25.02.2016 for rectification of mistake and also filed form no.12A on 07.01.009 electronically claiming exemption of total income as not taxable seeking certain correction of the mistakes. The case of the assessee was that while filing the various columns in the income tax return, certain errors and mistakes were committed while filing and uploading the ROI. Like, the information against columns of the return in Para C(i), 6, 7, 8 and 9(i) to 9(v) of the Income Tax Return relating to Registration of Trust u/s.12A, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . NIL 4,944,279 7) 6. Gross Income 1,823,170 7,089,149 8) 7. Aggregate of income referred to in section u/s11 and 12 derived during the previous year to the extent that is included in 6 above NIL 7,089,149 9) 8. Voluntary contribution forming part of corpus as per section 11(1)(d) [(Ai + Bi) of schedule VC]. NIL 1,724,200 10) 9. Amount applied to charitable or religious purposes in India during the previous year Revenue Account. NIL 3,499,789 11) 9. Amount applied to charitable or religious purposes in India DURING THE PREVIOUS YEARCapital Account [Excluding application from Borrowed Funds and amount exempt u/s 11(1A)]. NIL 41,990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come 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 the intimation under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ₹ 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 ₹ 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. Hence, there is no infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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