Benefit u/s 11(2) cannot be denied for belated filing of Form No. 10

Shri Chandraprabhuji Maharaj Jain Vs DCIT (Exemptions) (Madras High Court)

The assessee filed the return of income for the assessment year under consideration on 02.04.2009, which was processed and intimation under Section 143(1) of the Act was issued on 21.01.2011. Thus, there was no assessment under Section 143(3) of the Act. The assessee, while filing the petition under Section 154 of the Act, on 22.03.2011, pointed out that the assessee filed the Form No.10 along with the Board Resolution along with the covering letter d

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