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 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07
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
sections 11 & 12 of the Act nowhere prescribe filing of
return by any due date for the assessment years under consideration so as to grant
exemption u/s. 11 of the Act. Therefore, the findings of the CIT(A) that the
assessee having not filed its returns of income within the prescribed time had failed
to comply with the requirement prescribed
