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

Court Rules: Late Filing Doesn't Disqualify Income Tax Exemption u/s 11; Compliance Allowed Before Assessment Completion.

June 13, 2019

Case Laws Income Tax AT

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 - ...

Court Rules: Late Filing Doesn't Disqualify Income Tax Exemption u/s 11; Compliance Allowed Before Assessment Completion.

June 13, 2019

Case Laws Income Tax AT

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