9911796707
TMI Blog2024 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... an inadvertent error while filing Form ITR-VII, the petitioner had been denied the benefit of exemption to trust - HELD THAT:- The Trust was granted approval u/s10(23C) of the Income-tax Act in the year 2013. The impugned order does not contain any indication that the Trust is not entitled to exemption. Indeed, the first respondent has examined the returns of income of the petitioner for assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to reconsider the matter by taking into account the observations set out in this order and issue a fresh order within three months from the date of receipt of a copy of this order. - THE HON'BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. T. N.Seetharaman For the Respondents : Mr. V. Mahalingam, Senior Standing Counsel Mrs.S.Premalatha, Junior Standing Counsel ORDER An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CPC for rectification. Since such request was rejected by order dated 11.05.2022, the revision application was filed on 09.06.2022. Since such revision application was rejected by order dated 18.03.2024, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the Trust was granted approval in the year 2013 and has consistently claimed exemption in each assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the Trust was set up with the object of promoting education. The Trust was granted approval under Section 10(23C) of the Income-tax Act in the year 2013. The impugned order does not contain any indication that the Trust is not entitled to exemption. Indeed, the first respondent has examined the returns of income of the petitioner for assessment years 2017-18 and 2019-20. Those returns of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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