Case Law Details
Case Name : The Dadabhai Kavasji Tata School Trust Vs ITO (ITAT Mumbai)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Mumbai
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The Dadabhai Kavasji Tata School Trust Vs ITO (ITAT Mumbai)
Provisions of section 12A(1)(b) requiring the assessee to furnish audit report has been amended w.e.f. 1.4.2020. Prior to the amendment, the audit report has to be filed along with the return of income. Requirement of furnishing audit report before the due date prescribed in section 44AB has been made mandatory w.e.f. 1.4.2020 only.
In the instant case, we noticed earlier that the assessee has filed audit report i
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For technical defaults like delay filing of returns or reports, the statutory deductions or exemptions should be allowed if the assessee fulfill the basis compliance to meet justice.