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In the result, the appeal of the assessee ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 12AA of the Act. During the impugned assessment year, the assessee filed return of income u/s. 139 (1) on dated 06.02.2019. Whereas the due date for filing was 30.09.2018. The appellant has filed form no. 10B on 12.02.2019 which was beyond the prescribed time. The return was processed u/s. 143(1). Due to non- filing of Form