The assessee claimed deduction of gratuity of Rs. 79,25,442 under section 43B, but inadvertently reported it under the wrong schedule of the return instead of the relevant column, which claim was disallowed by the CPC while processing the return under section 143(1); the assessee thereafter filed a revised tax audit report and sought rectification under section 154, but the CIT(A) upheld the disallowance holding that in the absence of a revised return of income, the claim made during appellate proceedings was not admissible. On appeal, the Tribunal held that the inadvertent non-reporting by the auditor was bona fide since all relevant details were otherwise available on record, and a genuine claim of deduction could not be denied merely because it was mentioned under the wrong classification in the return, especially having regard to CBDT Circular No. 14 (XL-35), dated April 11, 1955, which enjoins Departmental officers to assist taxpayers in claiming legitimate reliefs; the order of CIT(A) was accordingly set aside and the AO was directed to delete the addition. (AY. 2020-21)