Case Law Details
Case Name : Commissioner of Income Tax (Exemptions) Vs Camellia Educare Trust (Calcutta High Court)
Related Assessment Year : 2020-21
Courts :
All High Courts Calcutta High Court
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Commissioner of Income Tax (Exemptions) Vs Camellia Educare Trust (Calcutta High Court)
Calcutta High Court dismissed an appeal by the revenue department against the Income Tax Appellate Tribunal (ITAT) ruling in favor of Camellia Educare Trust, which had filed its audit report late for the assessment year 2020-21. The revenue questioned whether the ITAT was correct in allowing the trust’s cross-objection despite the late submission of the audit report in Form 10B, beyond the due date prescribed under Section 139(4) of the Income Tax Act, 1961. The ITAT had relied on Circular
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