Case of International Buddhist Confederation vs ITO, HC Delhi Judgement Dated 22nd January 2026. The appellant, a registered trust, inadvertently declared interest income from bank deposits under ‘income from other sources’ instead of claiming it as exempt, leading to an unwarranted tax demand. HC held that registered charitable trusts cannot be denied tax exemptions solely due to clerical or technical errors in their tax returns, such as misclassifying income.