“Section 139(4)(a)”

Section References (mined)Section 139Section 139(4)(a)3 judgments

ITO WARD-52(1) , DELHI vs. ARMY WIVES WELFARE ASSOCIATION, DELHI

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

ITA 2350/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember Ito, Ward 52 (1), Vs. Army Wives Welfare Association, Delhi. Branch Army Hq Dhq Po, Delhi – 110 001. (Pan: Aabta3953B) (Appellant) (Respondent) Assessee By : Shri Satyen Sethi, Advocate Shri A.T. Panda, Advocate Revenue By : Shri Javed Akhtar, Cit Dr Date Of Hearing : 26.09.2024 Date Of Order : 11.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. This Appeal Filed By The Assessee Is Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac) (Hereinafter Referred To As ‘Ld. Cit (A)’) Dated 03.07.2023 For Ay 2018-19. 2. Brief Facts Of The Case Are, Assessee Is Working For Welfare Of War Widows, Children Of War Widows Deprived & Needy Army Dependents Of Serving & Retired Army Personnel. It Basically Supports The Widows To Help Them

For Appellant: Shri Satyen Sethi, AdvocateFor Respondent: Shri Javed Akhtar, CIT DR

Section 10Section 11Section 12A

assessee on the basis that assessee is a registered charitable institution u/s 12A of the Act. Further he submitted that as per section 139(4)(a) of the Act in order to claim the benefit as registered charitable institution, assessee has to file return of income. He submitted that ... filed any return of income until the notice was issued to the assessee by the Assessing Officer. Therefore, as per the provisions of section 139(4)(a) of the Act, it is obligation on the part of the assessee who were claiming the benefit

DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR

Section 139Section 139(1)Section 80ASection 80I

income was filed belated, but claims for deduction on the ground that the due date of filing of return be allowed as per section 139(4) in place of date as per section 139(1). 5.3 After considering the facts and submission, I find that the provisions of section 80AC ... time as prescribed under sub section (1) of (2) of section 139 would not get benefit by filing the return under section 139(4) much later. This cannot certainly be the legislative intent. If the plea of the appellants was accepted, it would mean that in a given case where

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21

Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

various education institutions. The appellant had not filed return of income and audit report in Form 10 B before the due date of section 139(4)(a) of the Income-tax Act, 1961 and the same was filed before the end of F.Y. 2020-21 L.e. on 31.03.2021 The appellant ... taxmann.com 225/191 ITD 107 (Chennai - Trib.), ITAT held that where assessee had filed return of income within due date specified under section 139(4) and also filed Form No. 10 electronically before completion of assessment, assessee could not be denied exemption under section 11. Accordingly, in view of the above