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TMI Blog2021 (1) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentional typographical error while filling information in the return of income. Substance should be preferred over the form while exercising the quasi judicial function by the Assessing Officer. CIT(A) has duly forwarded the additional evidences to the Assessing Officer and after taking into consideration his comments and rejoinder of the assessee and the history of past and subsequent years, has allowed the appeal of the assessee. In our opinion, there is no infirmity in the order of the Ld. CIT(A) on the issue in dispute and we, accordingly, we uphold the same. The ground No. 1 of the appeal of the Revenue is accordingly dismissed. - ITA No. 2111/Del./2017 C. O. No. 134/Del./2017 - - - Dated:- 12-1-2021 - SHRI BHAVNESH SAINI, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In earlier years, the income of the foundation was exempted under section 10(26B) of the Act for promoting the interest of members of the Scheduled Caste (SC) and Scheduled Tribe (ST). 3.1 For the year under consideration, the assessee filed return of income on 31/03/2015, declaring nil income. The case was selected for scrutiny and statutory notices under the Act were issued. The Assessing Officer sought certain information in respect of expenses claimed in the income and expenditure account, however, the assessee sought further time for submitting the information. As the information was not received in time and the assessment was approaching towards limitation period, the Assessing Officer disallowed the entire expenses of ₹ 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us raising the grounds as reproduced above. 4. Before us, the parties appeared through videoconferencing facility. In this case, a paper-book containing pages 1 to 149 was filed by the Counsel of assessee on 27/12/2019. 5. The learned DR referred to page 128 of the paper-book, which is the first page of the return of income filed by the assessee for the instant assessment year in prescribed form i.e. ITR-7 and submitted that, in row B , in relation to the information as to whether any exemption was claimed under section 10 of the Act, the assessee replied in No . Thus, according to her, when no exemption under section 10(26B) of the Act was claimed by the assessee, the Ld. CIT(A) is not justified in granting the said exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption under section 10 of the Act in schedule Part B-TI (statement of income for the period ended on 31/03/2013) in row serial No. 6(viii) amounting to ₹ 9,37,91,677/-. The Learned DR is harping on the contention that on front page of the return of income, against the information whether any exemption was claimed under section 10, the assessee has filled as NO . The assessee is claiming that same is by way of typographical error only. We are of the opinion that when in the main schedule, the amount claimed under section 10 has been duly mentioned, the error while typing on front page of the return of income should be ignored. The assessee cannot be penalized merely for unintentional typographical error while filling information in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under consideration. In the next year also, i.e., assessment year 2014-15, exemption under section 10 (26B) has been allowed on similar facts. It is seen from the annual reports of the past years which are available on the record for assessment year 2014- 15 and also the annual report of the year under consideration that the aims and objectives and activities of the assessee are the same. These are also same for assessment year 2014-15 wherein exemptions has been allowed under section 10 (26B). Further, it is apparent from the accounts published in the annual report for the financial year 2012- 13 which had been submitted during the assessment proceedings and for other financial year which are available on the record for the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes section 10(26B) of the Act and only after considering the same, the CIT(A) has allowed the said deduction to the assessee. 3. The assessee/appellant craves leave to add, alter or modify the aforesaid ground and craves leave to the file of additional grounds. 4. The aforesaid grounds are taken to each other. 10. At the time of the arguments, the Learned Counsel admitted that when Learned CIT(A) had already granted deduction under section 10(26B) of the Act, raising of those grounds before the Tribunal in cross objection was not justified and, accordingly, he did not press those grounds and submitted to withdraw the cross objections. 11. In view of above, the cross objections of the assessee are dismissed as withdraw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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