Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust v. CIT

207 ITR 368High Court1994#4148 most cited

What is Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust v. CIT authority for?

Exemption under section 11 cannot be denied solely for the late filing of an audit report if the substantive conditions for the exemption are met. This case is cited in relation to the allowability of exemption under section 11.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Also referred to as

Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust · 207 ITR 368 · section 11 · exemption · late filing · audit report · substantive conditions

Sections most often in play

Section 139(4)Section 11Section 11(1)Section 139(1)Section 143(1)Section 12ASection 139Section 250

Issues it is cited on

section 139(4)section 11(1)section 271fsection 11(2)section 80ibsection 10aasection 143(1)(a)section 139(1)section 139section 11section 143(1)section 13

Judgments citing Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust v. CIT

Rai Sahab Bhaiyalal Dubey Educational and Medical Charitable Trust, Jabalpur vs. Income Tax Officer (Exemption), Jabalpur

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

…ld have been allowed as filing of Form No. 10B is procedural in nature. The Ld. AR relied upon the decision of the Hon'ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable & Chaleshwar Temple Trust vs. Commissioner of Income-tax [1994] 207 ITR 368 (Bombay)/[1994] 118 CTR 305 (Bombay)[16-09-1993]. On the other hand, the Ld. DR relied upon the order of the Ld. Addl/JCIT(A) and requested that the same may be upheld. 6. We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. Addl/JCIT(A). The Ld. Addl/JCIT(A) dismissed the app…

Shashi Krishna Educational Avam Welfare Society, Patna vs. AO, Patna

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

…rs and judicial pronouncements (including CIT v. Xavier's Kelavam Mandal Pvt. Ltd. [Taxmann], Trustees of Tulsidas Gopalji Page 2 ITA No.: 428/PAT/2025 Assessment Year: 2018-19 Shashi Krishna Educational Avam Welfare Society. Charitable Trust v. CIT 1994 207 ITR 368 Bom.), wherein it has been held that exemption cannot be denied merely due to late filing of audit report when substantive conditions are fulfilled. 4. That the Learned CIT(A) erred in holding that the entire gross receipts are taxable without allowing expenditure, whereas it is settled law that only surplus of income over expenditure is taxable…

R- Pac (India ) Private Limtied, Mumbai vs. Income Tax Officer Ward 11(1)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 2080/MUM/2025[2023-24]Status: DisposedITAT Mumbai04 Aug 2025AY 2023-24

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalr-Pac (India) Pvt Ltd Vs. Ito, Ward – 11(1)(1) 1001 & 1002, Rupa Room No. 201, 2Nd Solitaire, Bldg, No. 1, Floor, Aaykar Bhavan, Millennium Business Park, Mk Road, Mumbai – Mahape, Navi Mumbai – 400020. 400710. Pan/Gir No. Aabcr8633E (Applicant) (Respondent)

Section 11(1)Section 139Section 139(1)Section 139(4)Section 263Section 80J

…d u/s 139(4) of 4 R-Pac (India) Pvt Ltd., Mumbai. the Act, which is a sufficient compliance for the purpose of Sec 80AS of the Act”. 8. Even Hon’ble Bombay High Court in the case of Trustee of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust Vs. CIT (207 ITR 368) (Bom) (HC) has held as under: 5. "On a careful reading of section 139 we are of the clear opinion that sub sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified in sub-section (4) has to be considered as having been made within the time presc…

Vividha Karyakari Co-Op Society, Chandrapur vs. ITO Ward-2, Chandrapur

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 76/NAG/2025[2021-22]Status: DisposedITAT Nagpur18 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Anand Nagrale, Sr.DR
Section 11Section 11(1)Section 131(4)Section 139Section 139(4)Section 250Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A.No. 76/NAG/2025 (Assessment Year 2021-22) Vividha Karyakari Co–op ITO, Ward-2, Chandrapur. Society, Warora Sphurty Club, Abhyankar Ward, Warora, Chandrapur, Maharashtra. vs. PAN : AAJV 0249 E (Appellant) (Respondent) For Assessee : Shri Mahavir Atal, CA For Revenue : Shri Anand Nagrale, Sr.DR Date of Hearing : 18.06.2025 Date of Pronouncement : 18.06.2025 ORDER This appeal has been preferred by the assessee against the order dated 08/11/2025 impugned herein passed by the Ld. ADDL/ JC…

The Hazaribagh Central Co-Operative Bank Ltd, Hazaribag vs. ACIT, Hazaribag

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 158/RAN/2023[2016-17]Status: DisposedITAT Ranchi09 Jun 2025AY 2016-17

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devesh Podar, AdvFor Respondent: Smt. Rinku Singh, CIT DR
Section 11(1)Section 139Section 139(1)Section 139(4)

…owing carry forward loss on 31.3.2017. It was admittedly filed u/.s,139(4) of the Act. It was the submission that in view of the decision of the Hon’ble Bombay High Court in he case of Trustee of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs CIT, 207 ITR 368 (Bom), wherein, the Hon’ble High Court has categorically held that the provisions of section 139(1) and section 139(4) of the Act have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified in sub-section(4) has to be considered as having been made within the time prescribed in sub-sec…

Surya Realcon Private Limited, Saraidhela, Dhanbad vs. DCIT, Aayakar Bhawan, Dhanbad

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

…filed within the time period U/s 139(4) be held as valid ITR in terms of section 139(1). For the above, we rely upon the following case laws:- Hon'ble Bombay High Court in the case of Trustee of Tulsidas Gopaiji Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified in sub-section (4) has to be considered as ha…

Surya Realcon Private Limited, Saraidhela, Dhanbad vs. DCIT, Aayakar Bhawan, Dhanbad

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

…filed within the time period U/s 139(4) be held as valid ITR in terms of section 139(1). For the above, we rely upon the following case laws:- Hon'ble Bombay High Court in the case of Trustee of Tulsidas Gopaiji Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion is that a return made within the time specified in sub-section (4) has to be considered as ha…

Rajasthan Nursing Council, Jaipur vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 1397/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 May 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Agarwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139(4)Section 143(1)Section 250

…objection of Assessing Officer objected only on filing return of income after due date of filing return of income prescribed under section 139(1). We find that Hon’ble Bombay High Court in Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs. CIT (1994) 207 ITR 368 (Bom) held that on a careful reading of the provisions of sub-sections (1) and (4) of Section 139 lead to an inevitable conclusion that a return made within the time specified in sub-section (4) has to be considered as having been made within the time prescribed in sub-section (1) or sub section (2) of Section 139. We further find that CBDT in it…

Sunil Choudhary, Jaipur vs. ITO, Ward 6(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1367/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Agarwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139(4)Section 143(1)Section 250

…objection of Assessing Officer objected only on filing return of income after due date of filing return of income prescribed under section 139(1). We find that Hon’ble Bombay High Court in Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs. CIT (1994) 207 ITR 368 (Bom) held that on a careful reading of the provisions of sub-sections (1) and (4) of Section 139 lead to an inevitable conclusion that a return made within the time specified in sub-section (4) has to be considered as having been made within the time prescribed in sub-section (1) or sub section (2) of Section 139. We further find that CBDT in it…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…) 77 ITR 518(SC), wherein it was held a return filed under section 139(4) is a valid return filed under section 139(1). This decision was on the provisions of Income Tax Act 1922 which are similar to present Act. - **3.3** Tulsidas Gopalji Trust vs CIT (1994) 207 ITR 368 (HC of Bombay) - 3.4 CIT vs Rajesh Kumar Jalan [2006] 286 ITR 274 (Gauhati) where also it was held that to fulfill the requirements of section 54 the expiry of one year should be seen as per provisions of section 139 (4). - 3.5 Fibrefill Engineers vs ACIT (2016)177 TTJ 556 (ITAT Delhi) In this case it was held that - "A bare perusal of this secti…

Laxmi Kant Mishra, New Delhi vs. ITO, Ward 35(5), New Delhi

In the result, the appeal of the assessee in ITA

ITA 964/DEL/2023[2012-13]Status: DisposedITAT Delhi21 Dec 2023AY 2012-13

Bench: the end of the relevant

Section 139Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 148Section 271F

…ct would have to be construed as return filed u/s 139 (1) of the Act only. This view of ours is further fortified by the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs. CIT report in 207 ITR 368. 4. In view of the aforesaid observations and respectfully following the judicial precedent relied upon herein above, we hold that penalty levied u/s 271F of the Act would have no legs to stand in the eyes of law in the facts and circumstances of the instant case, and accordingly directed to be deleted. 5. In the result, the appeal of the assesse…

Laxmi Kant Mishra, New Delhi vs. ITO, Ward 35(5), New Delhi

In the result, the appeal of the assessee in ITA

ITA 963/DEL/2023[2012-13]Status: DisposedITAT Delhi21 Dec 2023AY 2012-13

Bench: the end of the relevant

Section 139Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 148Section 271F

…ct would have to be construed as return filed u/s 139 (1) of the Act only. This view of ours is further fortified by the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust vs. CIT report in 207 ITR 368. 4. In view of the aforesaid observations and respectfully following the judicial precedent relied upon herein above, we hold that penalty levied u/s 271F of the Act would have no legs to stand in the eyes of law in the facts and circumstances of the instant case, and accordingly directed to be deleted. 5. In the result, the appeal of the assesse…

Sagara Vikasa Mutually Aided Coop Thrift Society Ltd, Visakhapatnam vs. Income Tax Officer, Ward-2(1), Visakhapatnam

In the result, appeal of the assessee is allowed for statistical purpose

ITA 235/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.235/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Coop Vs. Income Tax Officer Thrift Society Ltd., Ward-2(1) Opp. Sun School Visakhapatnam Near Vuda Layout, Bheemunipatnam Visakhapatnam [Pan : Aacas9620H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 10ASection 11Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80P

…urn of income within the time specified u/s 139(1) of the Act, which he failed to do so. The CIT(A) dismissed the appeal of the assessee, holding that the decision of Hon’ble Bombay High Court relied by the assessee in the case of Trustees of Tulsidas Gopalji 207 ITR 368 is in relation to allowability of exemption u/s 11 of the Act which does not come under part-C of Chapter VI and hence, not applicable. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal and raised the following grounds : 3 I.T.A. No.235/Viz/2022, A.Y.2018-19 Sagara Vikasa Mutually aided Coop Thrift Society Ltd., Visakh…

Sharp Designers and Engineers India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

Appeal is dismissed in above terms

ITA 3083/PUN/2017[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3083/Pun/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1St Floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant Pan : Aaack7637E बनधम / V/S. ……प्रत्यथी / Respondent Acit, Circle 9, Akurdi, Pune Assessee By : Shri Kishor B. Phadke Revenue By : Shri S. P. Walimbe

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 80I

…10) of Income-tax Act made in belated return of income filed u/s. 139(4) of Income-tax Act, 1961 was accepted by the CIT(A), relying upon the decision of Hon'ble Bombay High Court in the of Trustees of Tulsidas Gopalji Charitable & Chaleshwar Temple CIT(1994) 207 ITR 368(Bom) which has been upheld by the Mumbai Tribunal . In this regard, it is seen that reliance of the appellant on the above case law is misplaced as proviso (fourth) to Sec. 139(1) r.w.s 80AC of Income-tax Act was brought into the statute vide Finance Act 2006 w.e.f. A. Y. 2006 -07, while the decision of Bombay High Court pertains to A. Y. 1972- 7…

S. Narayanan (HUF), Karaikudi vs. Deputy Commissioner of Income Tax, Central Circle, Mysore

In the result appeal filed by assessee stands allowed

ITA 513/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Dec 2021AY 2016-17
For Appellant: None
Section 139Section 271Section 271F

…d the return of income filed by assessee belatedly, however has levied the penalty under section 271F amounting to ₹5000. 5. Hon'ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust vs. CIT reported in (1994) 207 ITR 368 , held that the sub section (1) & (4) to section 139 of the Act have to be red together and on such reading, the inevitable conclusion is that the return made within the time specified in sub section (4) of the Act has to be considered as having made within the time prescribed in sub section (1) & sub section (2) to section 139 of the Act. 6. It…

Sunil Vishambarnath Tiwari, Nagpur vs. I.T.O. Ward 1(4), Nagpur

In the result, this appeal of the assessee is partly allowed

ITA 240/NAG/2015[2009-10]Status: DisposedITAT Nagpur20 Dec 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:

For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Vitthal Bhosale (Sr.DR)
Section 253(5)

…1.3 Judicial Precedents relied by the Appellant to support the submission that the return filed under section 139(4) should be considered as sufficient compliance under section 80AC Trustee of Tulsidas Gopalji Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC). (Paper book pg No 135)(Vol -2) In this case the issue before, the Hon'ble Jurisdictional High Court was disallowance of exemption under section 11, as the assessee trust belated filed return of income under section 139(4). (Section stipulates filing of return under section 139(1) for exercising an option u/s 11(1). Para 5 of the Jud…

Chatrapati Shivaji Maharaj Smarak Samiti, Mumbai vs. ITO (E), Circle 1 (2), Mumbai

In the result, appeal of the assessee stands allowed

ITA 435/MUM/2019[2012-13]Status: DisposedITAT Mumbai02 Mar 2020AY 2012-13

Bench: Shri Shamim Yahya & Shri Amarjit Singh

For Appellant: Shri. Devdatta MainkarFor Respondent: Shri. Kumar Padmapani Bora
Section 11Section 11(2)Section 139(1)Section 143(3)Section 154

…of Income tax-Ill, Pune Vs. Sakal Relief Fund. 81 taxmann.com 396 (Bombay - 2017) 4. Commissioner of Income tax Vs. Nagpur Hotel Association. 1 14 taxman 255 (Supreme Court - 2001) 5. Trustees of Tulsidas Gopalji & Charitable & Chaleshwar Temple Trust vs. CIT 207 ITR 368 (Bombay - 1994) 8. Moreover, the premise of the ld. CIT(A) in upholding the order u/s.154 is that assessee has not objected before the AO. This reasoning is not at all sustainable. There is no estoppels against law and order of the AO which is not sustainable in law cannot be upheld on the ground that assessee did not object before the AO. The a…

Shri Rajesh Ajjavara, Bangalore vs. Income Tax Officer Ward-5(3)(1), Bangalore

In the result, the appeal filed by the assessee in ITA

ITA 357/BANG/2019[2013-14]Status: DisposedITAT Bangalore20 Dec 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

…take lenient view for the purpose of penalty and requested to drop the penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust vs. CIT [1994] 207 ITR 368 (Bom), wherein it was held that the sub s. (1) & (4) to section 139 of the Act have to be red together and on such reading, the inevitable conclusion is that the return made within the time specified in sub section (4) of the Act has to be considered as having made within the time prescribed in sub section (1) & sub section (2) to section 139…

Shri Rajesh Ajjavara, Bangalore vs. Income Tax Officer Ward-5(3)(1), Bangalore

In the result, the appeal filed by the assessee in ITA

ITA 2606/BANG/2018[2015-16]Status: DisposedITAT Bangalore20 Dec 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

…take lenient view for the purpose of penalty and requested to drop the penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust vs. CIT [1994] 207 ITR 368 (Bom), wherein it was held that the sub s. (1) & (4) to section 139 of the Act have to be red together and on such reading, the inevitable conclusion is that the return made within the time specified in sub section (4) of the Act has to be considered as having made within the time prescribed in sub section (1) & sub section (2) to section 139…

Shri Rajesh Ajjavara, Bangalore vs. Income Tax Officer Ward-5(3)(1), Bangalore

In the result, the appeal filed by the assessee in ITA

ITA 2605/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh

For Appellant: Smt. R. Premi, JCIT
Section 139Section 139(1)Section 139(4)Section 271Section 271F

…take lenient view for the purpose of penalty and requested to drop the penalty proceedings. The assessee also relied on the decision of Hon’ble Bombay High Court in the case of Trustees of Tulsidas Gopalji Charitable and Chaleswar Temple Trust vs. CIT [1994] 207 ITR 368 (Bom), wherein it was held that the sub s. (1) & (4) to section 139 of the Act have to be red together and on such reading, the inevitable conclusion is that the return made within the time specified in sub section (4) of the Act has to be considered as having made within the time prescribed in sub section (1) & sub section (2) to section 139…