{"id":61800,"date":"2026-07-19T14:27:55","date_gmt":"2026-07-19T08:57:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=61800"},"modified":"2026-07-19T14:27:55","modified_gmt":"2026-07-19T08:57:55","slug":"charitable-trust-wrong-filing-due-to-incorrect-data-applicability","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/charitable-trust-wrong-filing-due-to-incorrect-data-applicability\/","title":{"rendered":"charitable trust &#8211; wrong filing due to incorrect data applicability"},"content":{"rendered":"<p>Respected team,<\/p>\n<p>A charitable trust administered by the High Court,\u00a0 enjoying regn u\/s 12AB . for A.Y 2024-25, the accountant while filing ITR ,\u00a0 due to clerical mistake\u00a0 ticked yes to the query as to the applicability of section 13(10)\u00a0 because of which demand raised by CPC u\/s 143(1)\u00a0 taking the entire receipts as income.\u00a0 due date for filing\u00a0 revised return also expired, what is the remedy\u00a0 . CPC does not permit the option of data correction u\/s 154<\/p>\n<p>whether CIT (E) or Board can allow\u00a0 rectification<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[34,726],"class_list":["post-61800","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-rectification-of-mistake"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/61800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61800"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61800"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=61800"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=61800"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=61800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}