DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD
In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed
ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
Section 11Section 124(3)Section 139Section 148
income. Section 139(1) mandates every person having income exceeding the maximum amount not chargeable to tax to file return of income. Similarly, section 139(1)(4A) mandates that every person in receipt of income derived from property held under trust, i.e., charitable trust, etc., to file its return
