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“Section 288(2)”

Section References (mined)Section 288Section 288(2)22 judgments

The decision most relied on for Section 288(2) is SA Builders, 288 ITR 1 (SC) and CIT v. Panipat Woollen and General Mills Company Ltd. (103 ITR 66), cited in 105 judgments on BharatTax.

Leading authorities on Section 288(2)

SA Builders, 288 ITR 1 (SC) and CIT v. Panipat Woollen and General Mills Company Ltd.
103 ITR 66 · 1976 · Supreme Court
105
citing judgments

The Income Tax Department cannot sit in the armchair of a businessman or question their commercial wisdom and business decisions. Expenses incurred for business expediency, determined from the businessman's point of view, are allowable business expenses.

CIT v. Synergy Financial Exchange Ltd.
288 ITR 366 · 2007 · High Court
66
citing judgments

Employee contributions to specified funds (like PF/ESI) are deductible under section 36(1)(va) even if paid beyond the statutory due dates, provided they are remitted before the due date for filing the income-tax return.

Triune Energy Services (P.) Ltd. v. DCIT
65 Taxmann.com 288 · 2016 · High Court
42
citing judgments

When a business is purchased as a going concern, the consideration paid in excess of the value of its tangible assets is classified as goodwill, which is an intangible asset eligible for depreciation without needing a separate valuation.

Liberty India v. CIT (
288 ITR 494 · 2007 · High Court
17
citing judgments

Interest and other income are not considered to be 'derived from' the business and are therefore not eligible for deduction under Section 80IA. Separate additions cannot be made for investments in movable property if the source of such investment has already been subjected to tax.

Judgments citing Section 288(2)

Eradicatus Infectus Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3934/DEL/2025[2023-24]Status: DisposedITAT Delhi06 Feb 2026AY 2023-24

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: CA Vkas Singh & CA V.K. JainFor Respondent: Sh. Manish Gupta, Sr. DR
Section 143(1)Section 143(1)(a)Section 288(2)Section 44ASection 80Section 801Section 801ASection 801A(7)Section 80I

provides that deduction u/s 80-IAC shall be admissible when the deduction claimed has been 'audited by the accountant referred to in section 288(2) i.e. by the Tax Auditor and that the assessee furnishes the report of such 'audit in prescribed form' signed and verified by the Auditor

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Sector 17

In the result, this appeal of the Assessee stands dismissed

ITA 339/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh10 Dec 2025AY 2018-2019
For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

Income Tax Act, 1961. (d). shall file audit report along with return, duly verified by the accountant as provided in explanation to section 288(2) of the Income Tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied." This notification further recognizes that

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 338/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh10 Dec 2025AY 2017-2018

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

Income Tax Act, 1961. (d). shall file audit report along with return, duly verified by the accountant as provided in explanation to section 288(2) of the Income Tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.” This notification further recognizes that

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. CIT(Exemption), Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 63/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh10 Dec 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

Income Tax Act, 1961. (d). shall file audit report along with return, duly verified by the accountant as provided in explanation to section 288(2) of the Income Tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.” This notification further recognizes that

DCIT, Swargate Pune vs. Cummins India Ltd, Pune

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

Section 10ASection 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 35

income. The Ld.CIT(A) on observing that audit report which is required to be filed by an Accountant in terms of explanation to section 288(2) of the Act has been furnished within the prescribed time limit certifying that assessee is eligible for deduction u/s.10AA

Cummins India Limited, Pune vs. Assistant Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri J.D. Mistri, Sr. Advocate &For Respondent: Shri Prakash L. Pathade, CIT-DR
Section 10ASection 13Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80J

income. The Ld.CIT(A) on observing that audit report which is required to be filed by an Accountant in terms of explanation to section 288(2) of the Act has been furnished within the prescribed time limit certifying that assessee is eligible for deduction u/s. 10AA

Odisha Real Estate Regulatory Authority, Bhubaneswar vs. CIT(Exemption), Hyderabad

In the result, appeal of the assessee is allowed

ITA 308/CTK/2025[2021-22]Status: DisposedITAT Cuttack02 Dec 2025AY 2021-22

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 10(46)Section 143(1)Section 263Section 288(2)

आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING

Kranthi Educational Society, Bhadrachallam vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our observations given hereinabove

ITA 820/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad19 Nov 2025AY 2022-2023

Bench: the Ld. CIT(A).

Section 11Section 11oSection 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

assessee is required to get its accounts audited by an Accountant as defined in the Explanation to Section 288(2) of the Income-tax Act, 1961 and furnish such audit report on or before the due date specified under Section 139(1) of the Income-tax Act, 1961, even though

M/S. Thiruvalluvar Textiles Pvt. Ltd., Rasipuram vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal of the assessee is allowed for A

ITA 1737/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunatha

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Shri. Shiva Srinivas, CIT
Section 11

1737/Chny/2025 respectfully submitted that the report was prepared by a qualified Chartered Accountant, who, being an “accountant” within the meaning of Section 288(2) of the Act, is duly competent to issue such a valuation report under Rule 11UA. 37. Further, the ld.AR argued that the valuation is a matter

M/S. Thiruvalluvar Textiles Pvt. Ltd., Rasipuram vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal of the assessee is allowed for A

ITA 1736/CHNY/2025[2016-17]Status: DisposedITAT Chennai04 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R.Raghunatha

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Shri. Shiva Srinivas, CIT
Section 11

1737/Chny/2025 respectfully submitted that the report was prepared by a qualified Chartered Accountant, who, being an “accountant” within the meaning of Section 288(2) of the Act, is duly competent to issue such a valuation report under Rule 11UA. 37. Further, the ld.AR argued that the valuation is a matter

M/S.Thiruvalluvar Textiles Pvt. Ltd., Rasipuram vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal of the assessee is allowed for A

ITA 1735/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Nov 2025AY 2014-15

Bench: Shri George George K & Shri S.R.Raghunatha

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Shri. Shiva Srinivas, CIT
Section 11

1737/Chny/2025 respectfully submitted that the report was prepared by a qualified Chartered Accountant, who, being an “accountant” within the meaning of Section 288(2) of the Act, is duly competent to issue such a valuation report under Rule 11UA. 37. Further, the ld.AR argued that the valuation is a matter

M/S. Thiruvalluvar Textiles Pvt. Ltd., Rasipuram vs. ACIT, Central Circle-1(1), Chennai

In the result, the appeal of the assessee is allowed for A

ITA 1734/CHNY/2025[2013-14]Status: DisposedITAT Chennai04 Nov 2025AY 2013-14

Bench: Shri George George K & Shri S.R.Raghunatha

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Shri. Shiva Srinivas, CIT
Section 11

1737/Chny/2025 respectfully submitted that the report was prepared by a qualified Chartered Accountant, who, being an “accountant” within the meaning of Section 288(2) of the Act, is duly competent to issue such a valuation report under Rule 11UA. 37. Further, the ld.AR argued that the valuation is a matter

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 337/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh10 Oct 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 237/Chd/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The Dcit, बनाम Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ Ita Nos.337 To 339/Chd/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The Dcit बनाम Exemption, Vs. Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ Ita No. 63/Chd/2021 निर्धारण वर्ष / Assessment Year : 2015-16 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29-30, Sector 4, Panchkula, Haryana The Dcit बनाम Exemptions, Vs. Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent ( Physical Hearing ) निर्धारिती की ओर से/Assessee By : Sh. Nikhil Goyal, Advocate, Sh. Ashok Goyal, Ca & Sh. Sifatfreet Singh, Ca राजस्व की ओर से/ Revenue By : Sh. Manav Bansal, Cit Dr सुनवाई की तारीख/Date Of Hearing 08.12.2025 उदघोषणा की तारीख/Date Of Pronouncement 10.12.2025 आदेश/Order Per Bench: The Captioned Appeals Preferred By The Assessee Are Directed Against The Separate Orders Of The Ld. Commissioner Of Income- Tax (Appeals) For Different Assessment Years, As Per The Details Given Below: S.No.

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

Income Tax Act, 1961. (d). shall file audit report along with return, duly verified by the accountant as provided in explanation to section 288(2) of the Income Tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied." This notification further recognizes that

Triveni Knits Private Limited, Ludhiana vs. ITO Ward 1 (3), Ludhiana

ITA 246/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh09 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Rajesh Mehru, CA and Shri Dev Mehru, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 56(2)(vib)Section 56(2)(viib)Section 69

same firm had also acted as the statutory auditor of the assessee company. As per Rule 11U read with the second proviso to Section 288(2) of the Income Tax Act, any Chartered Accountant acting as the auditor of the assessee is disqualified from acting as an "Accountant" to issue

Pristine Jewellery, Mumbai vs. Income Tax Officer, Ward1(2)(4), Surat

In the result, appeal of the assessee is dismissed

ITA 277/SRT/2023[2012-13]Status: DisposedITAT Surat23 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.277/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Pristine Jewellery Vs. The Ito, Plot No.20, Midc B/H Khanna Ward-1(2)(4), House, Road No.6, Andheri East, Surat Mumbai-400 096 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifp6894R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Unmesh Dalal, Ca Respondent By Shri Mukesh Jain, Sr.Dr Date Of Hearing 05/12/2024 Date Of Pronouncement 23/01/2025

Section 148Section 271BSection 273BSection 44A

section 44AB of the Act makes it mandatory on part of assessee to get his accounts audited by an Accountant specified in section 288(2) of the Act before the specified date and furnish by that day, the report of such audit in the prescribed form duly signed and verified

Aurora Educational Society, Hyderabad vs. ACIT, Central Circle-2(4), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 476/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

others Church Educational Society and others accounts of such Trust/Institutions must have been audited by an Accountant as defined in section 288(2) of the Act, and such audit report is required to be furnished before the specified date referred to in section 44AB, i.e. a month prior

Karshak Vidya Parishad, Hyderabad vs. ACIT, Central Circle-2(4), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 475/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

others Church Educational Society and others accounts of such Trust/Institutions must have been audited by an Accountant as defined in section 288(2) of the Act, and such audit report is required to be furnished before the specified date referred to in section 44AB, i.e. a month prior

Church Educational Society, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 395/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

others Church Educational Society and others accounts of such Trust/Institutions must have been audited by an Accountant as defined in section 288(2) of the Act, and such audit report is required to be furnished before the specified date referred to in section 44AB, i.e. a month prior

Church Educational Society, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 394/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

others Church Educational Society and others accounts of such Trust/Institutions must have been audited by an Accountant as defined in section 288(2) of the Act, and such audit report is required to be furnished before the specified date referred to in section 44AB, i.e. a month prior

Aurora Educational Society, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeals filed by the assessee for the A

ITA 393/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

others Church Educational Society and others accounts of such Trust/Institutions must have been audited by an Accountant as defined in section 288(2) of the Act, and such audit report is required to be furnished before the specified date referred to in section 44AB, i.e. a month prior