M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT
In the result, the appeals filed by the assessee are disposed of as follows:
ITA 261/COCH/2018[2012-13]Status: DisposedITAT Cochin27 May 2019AY 2012-13
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A
254 ITR 733) (Guj.)
2) Chirec Education society vs. ACIT (354 ITR 605) (AP)
3) CIT vs. Kamala Town Trust (279 ITR 89) (All.)
6. The Ld. DR submitted that as per section 139(4A) of the Act, it is mandatory for
the assessee to furnish return of income under section 139(1) of the Act so as to
avail
