M/S ROTARY CHARITABLE TRUST ,DAKSHINA KANNADA vs. JOINT COMMISSIONER OF INCOME TAX (E) RANGE, HUBLI
In the result, the appeals of the assessee are allowed
ITA 2613/BANG/2018[2013-14]Status: DisposedITAT Bangalore12 Jul 2019AY 2013-14
Bench: Shri N.V. Vasudevan & Shri Jason P Boaz
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)
Section 10Section 139Section 2Section 272Section 272A(2)(e)Section 273B
272A(2)(e) of the Income-tax Act,1961 ['the Act' for short].
2. Under the provisions of section 139(4A) of the Act, every assessee which has receipts of income derived from property held under trust or other legal obligation has to file Return of income irrespective of its tax liability, if its income exceeds maximum amount
ITA Nos.2613
