Exemption u/s 11 & 12 denied ignoring extended date of filing: ITAT directed to consider extended date

Sufi Kathak Foundation Vs ITO (ITAT Delhi)

In the matter abovementioned ITAT directed the CPC to consider the due date as extended by the CBDT for the purpose of claim of exemption under section 11 & 12 of the IT Act.

Assessee, being a society, filed its ITR for AY 2018- 19 after due date on 29.10.2018 along with audit report. Due to which exemption u/s 11 & 12 was denied by CPC.

On appeal, CIT(A) observed that the appellant society has also filed the Audit Report in Form No. 10B for claiming exemption under section 11 pertaining to AY 2018- 19 on 29.10.2018 n

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