| Question And Answer | |
|---|---|
| Subject: | charitable trust – wrong filing due to incorrect data applicability |
| Category: | Income-Tax |
| Querist: | seetharaman s |
| Answered by: | Law Intern |
| Tags: | charitable trust, rectification application u/s 154 |
| Date: | July 26, 2026 |
Respected Team,
A charitable having regn u/s 12AB filed return for A Y 2024-25 in which to query in General Information whether the provisions of section 13(10) are applicable , wrongly ticked the box yes thereby resulting in tax demand u/s 143(1) from CPC . The provisions of sec 13(10) are not applicable and is a clerical mistake. How to rectify the same. time limit for filing revised return is also over. whether the trust can petition to CIT(E) or to Board
Kindly advise.
You may file a rectification application u/s 154 of the Income Tax Act against the intimation/order u/s 143(1) issued by CPC.
You may also file an appeal u/s 246A before CIT(Appeals) against the 143(1) demand within 30 days of the intimation.
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