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ITAT Sends Back UP Sainik Purasvas Nidhi Case for Verification of Form-9A Requirement
Case Law Details
- Case Name
- Secretary UP Sainik Purasvas Nidhi Vs DCIT (Exemptions)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Lucknow
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Secretary UP Sainik Purasvas Nidhi Vs DCIT (Exemptions)
Assessee, a society registered under the Societies Registration Act, 1860 engaged in welfare of retired Army personnel & their families, filed return of income on 06/02/2018 declaring NIL income. CPC while processing the return u/s 143(1) disallowed claim of exemption u/s 11. CIT(A) also dismissed appeal of Assessee.
Before Tribunal, there was no representation from Assessee. However, on perusal of record, Tribunal found that Assessee had contended that filing of Form-9A was not required as accumulated income was below 15% of gross ...
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