ITAT allowed section 115BAA benefit as CIT(A) wrongly concluded that assessee not filed return of income

Ujjivan Small Finance Bank Vs ADIT (ITAT Bangalore) In this case The CIT(A) had denied the benefit of lower tax rate u/s 115BAA of the I.T. Act for the reason that the assessee has not filed the return of income on or before the due date specified u/s 139(1) of the I.T. Act. In this context, we notice that the assessee has filed the return within the due date specified u/s 139(1) of the I.T. Act, i.e., on 31.12.2022. Copy of the acknowledgment for filing the return of income u/s 139(1) of the I.T. Act and the ITR-6 are enclosed at pages 108 and 109 of the appeal memo. The fact that the assesse...