Exemption U/s. 11 cannot be denied for delayed-filing of audit report alongwith return due to seizure of accounts

Where assessee trust could not file audit report as its accounts having been seized were released for quite a shorter time period before filing of return, however, the audit report had been filed along with revised return filed by assessee even before last date prescribed for completion of asse

Please become a Premium member. If you are already a Premium member, login here to access the full content.