ITAT Sends Back UP Sainik Purasvas Nidhi Case for Verification of Form-9A Requirement

Secretary UP Sainik Purasvas Nidhi Vs DCIT (Exemptions) Assessee, a society registered under the Societies Registration Act, 1860 engaged in welfare of retired Army personnel & their families, filed return of income on 06/02/2018 declaring NIL income. CPC  while processing the return u/s 143(1) disallowed claim of exemption u/s 11. CIT(A) also dismissed appeal of Assessee. Before Tribunal, there was no representation from Assessee. However, on perusal of record, Tribunal found that Assessee had contended that filing of Form-9A was not required as accumulated income was below 15% of gross ...