PRINCIPAL COMMISSIONER OF INCOME TAX , ASANSOL vs. KALYAN EDUCATIONAL SOCIETY
ITAT/107/2024HC Calcutta15 May 2024
Bench: :
Section 11Section 12ASection 139Section 139(4)Section 143(1)(a)Section 260A
charitable or religious trust – registration of – clarification with
regard to time allowed for filing of return of income subsequent to insertion of
Clause (ba) in Sub-section (1) of Section 12A
