Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed

Sunrise Education Trust Vs ITO (Exemption) (Gujarat High Court) Petitioner has challenged a Notice dated 31st March 2017 issued by the respondent-Assessing Officer to reopen the petitioner’s assessment for Assessment Year 2010-2011. Brief facts are as under : The petitioner is a registered Public Charitable Trust. For the Assessment Year 2010-2011, the petitioner had filed return of income on 13th August 2010 declaring nil income. Such return was accepted by the Assessing Officer under Section 143 [1] of the Income-tax Act, 1961 [“the Act” for short] without scrutiny. To reopen suc...