In the result, the appeal of the Revenue is dismissed
Bench: Shri Manish Borad & Ms. Astha Chandra
previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section. 9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution