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Belated Return Not Fatal for Section 11 Exemption Prior to AY 2018-19: ITAT Cochin
Case Law Details
- Case Name
- All India Spices Exporters Forum Vs ITO (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Cochin
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All India Spices Exporters Forum Vs ITO (ITAT Cochin)
Cochin ITAT: Belated Return Filing Not Fatal for 11 Exemption Prior to AY 2018-19- Finance Act 2017 Amendment Prospective – Tribunal Grants Assessee Fresh Hearing
Assessee, a public charitable trust registered u/s 12A, filed return on 31.03.2015 declaring Nil income after claiming exemption u/s 11. Return was processed u/s 143(1) vide intimation dated 16.03.2016 wherein exemption was denied on the grounds that (a) audit report in Form 10B was filed beyond due date prescribed u/s 139(1), (b) investments were not made in prescribed modes u/...
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