{"id":62223,"date":"2026-07-18T16:11:03","date_gmt":"2026-07-18T10:41:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib\/"},"modified":"2026-07-18T16:11:03","modified_gmt":"2026-07-18T10:41:03","slug":"sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sree-vishwabharathi-charitable-trust-v-ito-2025-238-ttj-828-178-taxmann-com-544-bang-trib\/","title":{"rendered":"Sree Vishwabharathi Charitable Trust v. ITO (2025) 238 TTJ 828 \/ 178 taxmann.com 544 (Bang.)(Trib.)"},"content":{"rendered":"<p>The assessee claimed exemption under section 10(23C)(iiiad) but filed the return in the wrong ITR Form. The Tribunal held that filing an incorrect return form is only a procedural lapse and cannot deprive the assessee of a substantive exemption. The matter was restored to the Assessing Officer to examine the eligibility of the exemption on merits. <strong>(<\/strong>AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Exemption-Return-Wrong ITR Form cannot defeat exemption [S. 139, 10(23C)(iiiad)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62223","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62223"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62223\/revisions"}],"predecessor-version":[{"id":62224,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62223\/revisions\/62224"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}