Case Law Details
Case Name : K M Educational & Rural-Development Trust Vs ITO (ITAT Chennai)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Chennai
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K M Educational & Rural-Development Trust Vs ITO (ITAT Chennai)
In the case of K M Educational & Rural-Development Trust vs. ITO, the Income Tax Appellate Tribunal (ITAT) Chennai addressed an appeal concerning the denial of exemption under Section 11 of the Income Tax Act, 1961, by the Centralized Processing Center (CPC). The assessee, a trust registered under Section 12A, had filed its Return of Income (RoI) for the Assessment Year (AY) 2018-19 after the due date specified under Section 139(1) but within the extended period allowed under Section 139(4A). T
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