{"id":4791,"date":"2026-03-02T13:15:36","date_gmt":"2026-03-02T13:15:36","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4791"},"modified":"2026-03-02T13:15:37","modified_gmt":"2026-03-02T13:15:37","slug":"income-tax-hc-delhi-judgement-dated-22-01-2026-grants-exemption-despite-incorrect-income-head-in-return","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/income-tax-hc-delhi-judgement-dated-22-01-2026-grants-exemption-despite-incorrect-income-head-in-return\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 22\/01\/2026 &#8211; Grants Exemption despite incorrect Income Head in Return\u00a0"},"content":{"rendered":"\n<p><em>Case of International Buddhist Confederation vs ITO, HC Delhi Judgement Dated 22<sup>nd<\/sup>\u00a0January 2026.<\/em>\u00a0The appellant, a registered trust, inadvertently declared interest income from bank deposits under \u2018income from other sources\u2019 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1UAL-aM_pN3KJROccvEgs0fCFMQKZqTjv\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 22\/01\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of International Buddhist Confederation vs ITO, HC Delhi Judgement Dated 22nd\u00a0January 2026.\u00a0The appellant, a registered trust, inadvertently declared interest [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4791","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, HC Delhi Judgement Dated 22\/01\/2026 - Grants Exemption despite incorrect Income Head in Return\u00a0 - Bhatia Bhola &amp; 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