CPC cannot Disallow S.11 Benefits already Accepted: ITAT Rules Action Beyond Scope of Rectification

The ITAT has ruled that the Centralized Processing Centre (CPC) cannot disallow benefits under Section 11 of the Income Tax Act when the benefits have already been accepted. The case involved a charitable trust that had been granted benefits under Section 11, but the CPC later sought to revoke the benefits. The ITAT ruled that the CPC's action went beyond the scope of rectification and was not valid. This ruling ensures that once benefits are granted under Section 11, they cannot be revoked without proper legal grounds, reinforcing the principle of fair treatment in tax assessments.