Section 11 exemption not allowable if ITR not filed within due date

Arya Kshatriya Samaj Vs ITO (ITAT Pune)

In this case Return of Income for the assessment year 2019-20 was filed on 30.11.2020 as against prescribed due date for filing of return of income is 31.10.2019. Against the said return of income, an intimation u/s 143(1) was issued by CPC, Bengaluru vide intimation dated 02.12.2021 denying the exemption u/s 11 on the ground that the return of income was not filed within the due date for filing the return of income.

An appeal was filed before the NF

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