Return filed within specified time limit and hence benefit u/s 11 available

Conference of Religious India Vs Ward Exemption (ITAT Delhi) ITAT Delhi held that benefit of exemption u/s. 11 of the Income Tax Act duly available as the income tax return was filed within the specified time limit of sub-section 139 of the Income Tax Act. Facts- The assessee is a charitable institution registered u/s. 12A of the Income Tax Act,1961 and is claiming exemption u/s. 11 of the Act. The assessee filed its return of income for the year under consideration on 23.02.2021 claiming by benefits u/s 11 of the Act. The return was accompanied by the audit report in form No.10B. Form No.10 w...