Exemption u/s. 13A denied to Indian National Congress as return not filed within prescribed due date

Indian National Congress All India Congress Committee Vs DCIT (ITAT Delhi) ITAT Delhi held that exemption granted to political party under section 13A denied to assessee (Indian National Congress) due to violation of 3rd proviso i.e. return of income not filed within prescribed due date. Accordingly, appeal of assessee dismissed. Facts- The assessee/appellant, namely, Indian National Congress is admittedly a political party registered under the Representation of Peoples Act, 1951. It had filed its return on 02.02.2019 declaring nil income after claiming section 13A exemption of Rs.199,15,26,56...