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ITAT Upholds Section 11 Rights Despite Belated Form 10B Correction
Case Law Details
- Case Name
- Dandeshwar Shankar Mandir Trust Vs Central Processing Centre (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Dandeshwar Shankar Mandir Trust Vs Central Processing Centre (ITAT Mumbai)
Clerical Error in Timely 10B Cannot Kill 11 Exemption- Original 10B Filed Before Due Date; Revised Only Corrected a Mistake — Exemption Restored
Assessee, a religious/charitable trust registered u/s 12A, filed its return u/s 139(1) on 28.08.2017 declaring gross receipts of ₹31,79,940, application of income of ₹15,45,540 & accumulation of ₹2,42,865. CPC, while processing the return u/s 143(1), denied exemption u/s 11(1)(a) of ₹17,88,405 on the ground that Form 10B was not filed within the...
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