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TMI Blog2022 (4) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 12A of the Act, is correct, the said order being against the principles of nature justice be quashed. 02. Because the CIT (A) has failed to appreciate, that the mistake occurred while filing the return of income being purely clerical and a human error, time to file revised return having expired, the CIT(A) was not justified in holding, that the error is not rectifiable, the order passed by the CIT(A) is contrary to the provisions of law, be quashed. 03. Because the CIT(A) has failed to appreciate, that the assesses society is registered under section 12A of the Act and is eligible for exemption under section 11 & 12 of the I.T. Act, 1961, but on account of inadvertent error on the part of the filing clerk section 10(23C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B. pg. 24 where a copy of registration u/s. 12A dated 02.09.2014 effective from 1.4.2012. It was submitted that the assessee by mistake in the return of income filled the claim of exemption u/s.10(23C) of the Act as against u/s. 12A of the Act whereas the assessee had obtained the audit form in Form-10B as required u/s. 12A(b) and had uploaded the same along with return of income. It was submitted that the CPC on the basis of return filed by the assessee rejected the claim of the assessee u/s.10(23C) by holding that since the receipt of the assessee exceeded Rs. 1.00 crore therefore the exemption u/s.10(23C) was available to the assessee only if the assessee had obtained necessary approval and which it had not obtained. The ld. AR submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of such registration certificate is placed in P.B. pg.24. It is also an undisputed fact that assessee in the earlier years has been claiming exemption u/s.10(23C) of the Act and which was being allowed by the department also as the receipt of the assessee in the earlier years were less than Rs. 1.00 crore. During the year under consideration, the assessee got the registration u/s.12A of the Act on 2.9.2014 and filed the income tax return on 20.9.2014. Along with filing of return of income, the assessee also uploaded Form-10B which is audit report u/s. 12A(b) of the Act. However, in the return of income, the assessee claimed exempt income u/s.10(23C) instead of claiming the same u/s.12A of the Act. The CPC rejected the claim of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of return of income. The mistake has occurred as a human error and should have been judicially considered. The CBDT vide Circular No.14 (XL- 35) dated 11.4.1955 in Para 3 has held as under: "Officers of the Department must not take advantage of ignorance of an assessee as to his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the Officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, in the long run, benefit the Department for it would inspire confidence in him that he may be sure of getting a squa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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