Exemption u/s. 11 - filing of return of income belatedly - ...

Case Laws Income Tax

June 13, 2019

Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment proceedings - the sections 11 & 12 nowhere prescribe filing of return by any due date for the assessment years under consideration so as to grant exemption u/s 11 - denial of exemption is not tenable

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Exemption u/s. 11 - filing of return of income belatedly - ...

Case Laws Income Tax

June 13, 2019

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The assessee, a trust registered u/s 12AA, filed its return of income belatedly u/s 139(4) of the Income Tax Act. The issue was whether the trust could avail exemption...

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