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

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