#procedural error

When a buyer mistakenly enters their own PAN in the seller’s column on Form 26QB, the ITAT rules that TDS credit cannot be denied if the tax was duly deposited and no double claim exists. This protects purchasers from administrative penalties due to clerical errors, reinforcing that substance must prevail over form in tax compliance.

A local authority is entitled to income tax exemption under Section 10(20) even if it mistakenly claimed deductions under Section 57, as long as its status as a qualifying local authority is established. This ruling protects municipal bodies from losing statutory exemptions due to technical filing errors, reinforcing that substance overrides form in tax exemption claims.

CESTAT Bangalore ruled that inadvertent clerical errors in shipping bill classification do not invalidate duty drawback claims under Section 149 of the Customs Act. The tribunal affirmed substantive justice over procedural non-compliance, allowing exporters to amend shipping bills post-export where inputs suffered duties and remittances were in foreign currency.