Deduction cannot be denied merely because correct section is not mentioned:

Assessee, by mistake, mentioned S.11 instead of S.80P(2)(a)(i) while claiming deduction at the time of filing return of income and the said claim was denied by AO. On Appeal, Hon’ble ITAT, Ahmedabad observed that the assessee has been claiming deduction u/s 80P(2)(a)(i) for years and the same has been allowed by the Revenue. The claim was denied merely because, by mistake, wrong section was mentioned. It was held that assessee should not be denied the deduction just because correct section is not mentioned while filing the return of income. The claim was thus allowed.

[ITO vs. Chanasma Becharaji Tal. Primary School Teachers’ Co-op. Credit Society Ltd. – ITA No.2055/Ahd/2012]