Exemption u/s 12 denied - Condonation of delay in filing the Form no.10B - assessee, a public charitable...

Exemption u/s 12 denied - Condonation of delay in filing the Form no.10B - assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption - the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either before the Income Tax Officer or before the appellate authority by assigning sufficient cause. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X