SMT VIMLA DEVI RAM LAXMAN SHARMA SHIKSHA SAMITI,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

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ITA 145/AGR/2024Status: DisposedITAT Agra19 February 2025AY 2022-23Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that an inadvertent mistake in filing the Income Tax Return form should not vitiate the claim. The impugned order was set aside, and the appeal was restored to the CIT(A) to verify the claim under the correct section.

What were the facts?

The assessee filed an appeal for AY 2022-23 against an order from the CIT(A) which arose from an intimation by CPC. The CPC denied a deduction claim due to the assessee claiming it under the wrong section of the Income Tax Act.

What were the issues?

Whether an inadvertent mistake in claiming a deduction under the wrong section vitiates the claim, and if the matter should be remanded for verification under the correct section.

Which sections of the Income-tax Act were involved?

Section 10(23C)(iv),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2022-23 arises out of an order of Addl. / Joint Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Kochi [CIT(A)] dated 27-03-2024 in the matter of an intimation issued by CPC u/s 143(1) on 31-03-2023. The CPC denied deduction claim apparently due to claim made under wrong clause i.e., Sec.10(23C)(iv) instead of Sec.10(23C)(iiiad). The Ld. AR pleaded that the same was due to the oversight and the claim could be ascertained under correct provisions.

2.

We are of the considered opinion that inadvertent mistake in filing Income Tax Return form would not vitiate the claim of the assessee. Accordingly, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for verifying the claim under correct clause which is applicable for the assessee. The assessee is directed to substantiate its case forthwith.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.

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