The assessee, a charitable trust registered under section 12A, filed its return for assessment year 2018-19 claiming exemption under section 11. The return was processed under section 143(1) with adverse adjustments and a demand, resulting in denial of exemption, because, owing to inadvertent and bona fide punching errors, the receipts and income had been disclosed in incorrect schedules of the return, though the tax liability and refund were correctly reflected in the acknowledgement. Repeated rectification applications under section 154 were rejected for want of a mistake apparent from the record, and the revision application under section 264 was rejected by the Principal Commissioner on the ground that the errors were attributable to the assessee. The Court held that an assessee has the discretion to file either an appeal under section 246A or a revision under section 264; that the powers under section 264 are wide and are intended to prevent a miscarriage of justice and to grant relief to which an assessee is otherwise entitled; and that section 264 covers even a case where the assessee itself commits an error in the return. The Commissioner ought therefore to have considered the revision application on merits notwithstanding that the mistakes were committed by the assessee itself. (AY. 2018-19)