SRI SHYAM CHARAN SEWA TRUST,LUDHIANA vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 214/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2023AY 2018-19
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 11Section 139Section 139(9)Section 143(1)Section 250Section 8o
section above clearly spells out the time limit of compliance. That means that both the return of income and audit report has to be filed by the due date prescribed u/s. 139. 139 provides prescribed dates both for the audited accounts and the date of filing of returns.
In any case it is difficult to file the return without getting