Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
section 44AB are not attracted.” 3. Brief facts of the case are as follows:- The assessee is a charitable trust registered u/s 12A of the I.T.Act. For the assessment year 2011-2012, return of income was filed declaring Nil income after claiming exemption u/s 11 of the I.T.Act. The assessment u/s 143(3) was completed vide order dated