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 NFAC stating that the return of income could not be filed within the due date prescribed u/s 139(4A) for the...