M/S GENIUS EDUCATION SOCIETY,MANDI vs. ACIT, C-2, (E), CHANDIGARH
In the result, the appeal of the assessee is allowed in
ITA 238/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh20 Aug 2018AY 2012-13
Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Genius Education Society, Vs. The A.C.I.T., Tanda Balt, Sadar, Mandi, Circle-2(Exemptions), Himachal Pradesh. Chandigarh. Pan: Aaajg1473H (Appellant) (Respondent)
For Appellant: S/Shri Ajay Jain, CAFor Respondent: Shri Surinder Meena, JCIT
Section 10Section 12ASection 12A(2)Section 147Section 148
section, we find, nowhere prescribes the filing of return by
any due date, therefore the findings of the CIT(A) that the
assessee having not filed its return within the prescribed
time it had failed to comply with the requirement prescribed,
is not tenable. As for the requirement of filing report of audit
in the prescribed form, the said condition