{"id":61931,"date":"2026-07-26T15:24:28","date_gmt":"2026-07-26T09:54:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=61931"},"modified":"2026-07-26T15:24:28","modified_gmt":"2026-07-26T09:54:28","slug":"charitable-trust-wrong-filing-due-to-incorrect-data-applicability-2","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/charitable-trust-wrong-filing-due-to-incorrect-data-applicability-2\/","title":{"rendered":"charitable trust &#8211; wrong filing due to incorrect data applicability"},"content":{"rendered":"<p>Respected Team,<\/p>\n<p>A charitable having regn u\/s 12AB filed return for A Y 2024-25 in which to\u00a0 query in General Information whether the provisions of section 13(10) are applicable , wrongly ticked the box yes\u00a0 thereby resulting in tax demand u\/s 143(1) from CPC .\u00a0 The provisions of sec 13(10) are not applicable and is a clerical mistake. How to rectify the same. time limit for filing revised return is also over. whether the trust can petition to CIT(E) or to Board<\/p>\n<p>Kindly advise.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[34,1347],"class_list":["post-61931","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-rectification-application-u-s-154"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/61931","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=61931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61931"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=61931"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=61931"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=61931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}