367 results for “disallowance”+ Section 139(3)clear
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In the result, we direct the AO to allow the exemption u/s 11 to the assessee society
Bench: The Ld. Cit(A). 3.1 It Was Submitted During The Appellate Proceedings That The Cpc, Bangalore While Processing The Return Of Income Has Disallowed The Exemption On The Ground That Tax Audit Report In Form 10B Should Have Been Filed One Month Prior To The Filing
disallowing its claim of exemption under section 11 of the Act. 4. Against the said findings and directions of the Ld. CIT(A), the assessee is in appeal before us. 5. During the course of hearing, the Ld. AR submitted that though CPC, Bangalore has initially denied the exemption under section 11 on account of fact that Form