#inadvertent error

The Allahabad High Court ruled that a candidate's inadvertent selection of an incorrect reservation category, without availing any benefit under it, does not justify cancellation of candidature. This protects applicants from punitive consequences for clerical mistakes when they remain eligible under their true category, reinforcing procedural fairness in public recruitment.

ITAT Delhi rules that bona fide disclosure of foreign contributions under Sections 11/12 of the Income Tax Act cannot be invalidated merely due to clerical errors in return schedules. The tribunal deleted a Rs. 10.3 lakh addition, reinforcing that inadvertent misplacement does not negate substantive compliance, provided the income is duly accounted for in books and computation.