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TMI Blog2023 (10) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... not call for evidence extraneous to the record. As stated earlier the assessee is a charitable trust registered under section 12A long ago and has all along been enjoying the benefits arising there-from in past years as also in the subsequent year. The case of the assessee before the AO/CIT(A) has been that it was inadvertently by clerical mistake that an incorrect fact was mentioned in the ITR at the time of online filing for which the assessee sought rectification. The assessee did not seek registration under section 12A/12AA in its rectification application under section 154. It was the request of assessee to rectify the inadvertent mistake which has crept in the ITR filed by it online. The Ld. AO/CIT(A) misread the assessee s reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is bad in law and liable to be quashed. 2. That the Ld. CIT(A) has erred on facts and in law in making the said addition as the assessee is registered u/s 12A of the Income Tax Act, 1961 and therefore is entitled to the benefit u/s 12A/12AA of the Income Tax Act, 1961. However, the same was denied to the assessee by not rectifying the clerical mistake committed by the assessee at the time of online filing of its ITR for AY 2013-14. 3. That the Ld. AO as well as Ld. CIT(A) have failed to consider the fact that it was the first year in which the assessee filed its ITR electronically via Income Tax Portal and that, the clerical mistake was committed as the assessee was not well versed with the newly applicable procedure of online r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material available on record. The issue in appeal is fresh claim of benefit under section 12AA of Income Tax Act, 1961 via rectification application under section 154 of Income Tax Act, 1961. There was no scrutiny assessment in this case. 5. Similar issue has come up before ITAT Chandigarh in the case of Harinder Singh vs ITO reported in [2012] 17 Taxmann.com/193 (Chd). In this case, the assessee field his return claiming exemption under section 10(37) in respect of enhanced compensation on acquisition of land. The assessee also claimed credit for a sum being the tax deducted at source in respect of interest income declared in the return of income. The Assessing Officer processed the case under section 143(1) without making any adjust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such contention of the appellant is contrary to the scheme of Income-tax Act, 1961 and relevant provisions of Section 139 and 154 of the Act. The appellant did not furnish such details and material in the return of income, which was processed and accepted as such by the AO u/s 143(1) of the Act. It is undisputed fact that such materials or claim of the assessee is not available in the assessment record, before the AO, at the time the return of income was processed by the AO. Further, the AO has no jurisdiction u/s 143(1) of the Act to make adjustment to the returned income. In this case, such new material was not examined and considered y the AO at the time of processing the return filed by the appellant. Thus the intended rectification req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department. However, in return for AY 2013-14 by mistake the assessee mentioned no in the column mentioning whether the society is registered under section 12A. It is pointed out that no change in the object clause or activities has taken place. Total income of Rs. 54,03,419/- has been applied by the assessee for charitable purposes and all other requirements including investment of funds in accordance with section 11(5) have been adhered to. The Ld. AR contended that a procedural error cannot override a substantive provision of law and if the assessee is recognised under section 12A, the benefit of such recognition cannot be denied. Our attention was also drawn to CBDT Circular No. 14(XI-35) dated 11.04.1955. The Ld. AR referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification application filed by the assessee has been rejected on the ground that the mistake is not apparent from the record. We are not inclined to subscribe to this view of the Revenue. 9. It is now well established that mistake apparent from the record may be one that can be gathered from the entire record of the case provided it does not call for evidence extraneous to the record. As stated earlier the assessee is a charitable trust registered under section 12A long ago and has all along been enjoying the benefits arising there-from in past years as also in the subsequent year. The case of the assessee before the Ld. AO/CIT(A) has been that it was inadvertently by clerical mistake that an incorrect fact was mentioned in the ITR at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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