HEALTH PROMOTION TRUST,MAHARASHTRA vs. INCOME TAX OFFICER EXEMPTION WARD 1(3), MUMBAI, MAHARASHTRA

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ITA 4407/MUM/2026Status: DisposedITAT Mumbai31 August 2026AY 2023-2415 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural laws should facilitate justice and not deny it due to technicalities. It found that the error in Form 10B was a bona fide clerical mistake and that the assessee had made substantive compliance.

What were the facts?

The assessee, a charitable trust, claimed a deduction under Section 11 of the Income Tax Act. The CPC disallowed a portion of this claim due to a clerical error in Form 10B, where the amount was reported at the wrong serial number. The assessee rectified this by filing a revised Form 10B.

What were the issues?

Whether a genuine statutory deduction can be denied due to an inadvertent clerical error in a tax audit report, and whether such an error can be a basis for adjustment under Section 143(1).

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1)

AI-generated summary — verify with the full judgment below

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRABHASH SHANKAR

For Appellant: Shri Ketan Patel, AR
For Respondent: Shri Suni Mathews, (Sr.DR)
Hearing: 16.07.2026Pronounced: 31.08.2026

आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : अपीलार्थी / The Appellant 1. 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.

P a g e | 15 ITA No. 4407/Mum/2026 A.Y. 2023-24 Health Promotion Trust सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.

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