Case Law Details
Case Name : Lions Nab Community Eyecare Centre Vs DCIT (ITAT Pune)
Related Assessment Year : 2012-2013
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Lions Nab Community Eyecare Centre Vs DCIT (ITAT Pune)
Appellant filed the return of income in Form No.5. However, no documents were filed along with the return of income justifying the claim for exemption u/s 11 of the Act. It is only after receipt of intimation, the appellant took a plea that its income was exempt u/s 11 by virtue of registration u/s 12A of the Act. Even the audit report was admittedly not filed along with the petition u/s 154 or before the NFAC. The CPC while processing the return of income u/s 14 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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