ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA
ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 11Section 143(1)Section 143(1)(a)Section 250
charitable trust, who had filed a return of income declaring income of Rs. 8,66,800/-, after claiming exemption u/s 11 of the Act amounting to Rs. 16,56,00,042/-. Admittedly, the assessee had filed Form 10B on 10.02.2021, whereas the due date for filing of the said Form was 15.01.2021. Thereafter, the Ld. AO-CPC denied the exemption
