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order of the Tribunal. We rectify the same as under. 2. The last line of the very first paragraph should be read as follows: “the assessment order framed u/s 143(1)(a) of the Act dated 26.09.2019.” 3. The nineth line in para 8 at page 9 should be read as follows:
I.T.A. No.: 496/KOL/2021 Assessment Year: 2018-19 Bangarh Educational Welfare Trust. “firstly the return of income was not filed before due date as prescribed u/s 139(1) of the Act and secondly audit report on Form 10B not uploaded before due date prescribed under the Act.”
The tenth line in para 10 at page 11 should be read as follows: “Thus, there remains no dispute to the fact that the return of income filed by the assessee is a belated return which as per section 139(4) of the Act could have been filed latest by 31.03.2019.”
The twenty-first line in para 11 at page 13 should be read as follows: “Now, since only section 139 of the Act has been mentioned and does not specify whether it is about u/s 139(1) of the Act or section 139(4) of the Act, the view beneficial to the assessee needs to be accepted and, since section 139(1) and section 139(4) are part of section 139 only and section 139(4) provides the mechanism to file a belated return, therefore, for A.Y 2018-19, even if the assessee files the return before the due date of filing belated return the same should be treated as due compliance to section 12A(1)(ba) of the Act.” Kolkata, the 15th March, 2023 Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 15.03.2023 Bidhan (P.S.)