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Case Law Details

Case Name : Ruikar Trust Vs ACIT (CPC) (ITAT Pune)
Related Assessment Year : 2015-16 and 2017-18
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Ruikar Trust Vs ACIT (CPC) (ITAT Pune)

Brief facts relating to the case are that the assessee is a charitable trust. The assessee claimed exemption u/s. 11 of the Act in the return of income. The CPC, Bangalore denied the said exemption for non-filing of Form 10 within time. Having aggrieved, the assessee challenged the same before the CIT(A). I note that the CIT(A) tabulated chart at para 5 of the impugned order. On perusal of the said chart, I note that the assessee filed on-line Form 10 on 28-04-20 17 as it required to be filed before due date of fur

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