Assessee, a charitable trust, claimed provision for expenses. Assessing Officer passed the order u/s 154 and disallowed on the  ground that provisions were not allowable as same were not actual expenses incurred but estimate for expenses to be incurred in subsequent period. On appeal the CIT(A) held that the assessee had made provision  for expenses, it had not claimed amount as applied during year. Consequently, since assessee did not claim any amount from provision as applied income, question of disallowance did not arise-Whether therefore, rectification order under section 154, which made an addition on account of provision for expenses, lacked merit and was to be set aside-Held, yes [Para 2.5] [In favour of assessee](AY. 2012-13)