HARI FOUNDATION,COIMBATORE vs. DLC-CA-(211)(1), ACIT EXEMPTIONS, COIMBATORE
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 917/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Sept 2024AY 2020-21
Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri AG. SathyanarayanaFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 154
ba) nor in the Budget
Memorandum to Finance Bill, 2017, there is any mention about time-line
under sec.139(1) or within due date u/s.139(1) has been mentioned.
Therefore, according to him, the exemption u/s.11 and 12 ought to have
been allowed to the assessee-Foundation on the Returns filed u/s.139,
i.e., u/s.139(1) as well