Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (7) TMI 584 - ITAT MUMBAIExtract: .......cer to allow the benefit of exemption to the trust and such procedural defect only makes the return become defective and rectifiable, the assessee is to be given the benefit as the defect has since been removed by filing of Form No. 10B. The Assessing Officer is directed to rectify the order accordingly. 5. In the result, the appeal stands allowed.
|