Tribunal held that claim for deduction under s. 11 was not made in the return of income Assessee claimed deduction under s. 10(23C) in the return without furnishing the Form  No. 10B. The adjustment as made by the CPC while processing the return is justified. The Tribunal has  directed the Revenue to intimate the exact reason for disallowing the claim of the assessee while processing the return; thereafter, the assessee may file an application under s. 154 to rectify the mistake in the intimation, as deemed proper. The Tribunal also directed the assesse to avail the remedy under s. 119 if it so desires (AY. 2022-23)