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 31^st 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 13^th August 2010 declaring nil income. Such return was a

Please become a Premium member. If you are already a Premium member, login here to access the full content.