| Question And Answer | |
|---|---|
| Subject: | charitable trust – wrong filing due to incorrect data applicability |
| Category: | Income-Tax |
| Querist: | Kumar |
| Answered by: | Law Intern |
| Tags: | charitable trust, Rectification of mistake |
| Date: | July 19, 2026 |
Respected team,
A charitable trust administered by the High Court, enjoying regn u/s 12AB . for A.Y 2024-25, the accountant while filing ITR , due to clerical mistake ticked yes to the query as to the applicability of section 13(10) because of which demand raised by CPC u/s 143(1) taking the entire receipts as income. due date for filing revised return also expired, what is the remedy . CPC does not permit the option of data correction u/s 154
whether CIT (E) or Board can allow rectification
I suggest you file a s. 154 application even though the CPC may block it or reject it. This will give you a handle to file a writ petition on the ground that a clerical mistake was made while filing the return which ought to be rectified as per the law.
You can also file an appeal against the s. 143(1) intimation. CIT(A) will give you the relief.