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:

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

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 exemption u/s. 11 of the Act. Since the assessee has not complied with this requirement, the assessee is not entitled