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Section 118 Section 1542 Section 139(1)2 Section 143(1)2

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

ITA 753/IND/2025[2020-21]Status: DisposedITAT Indore10 Apr 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154

Section 12A(1)(b) of the IT. Act read with 1st Provisio to Rule 12(2) of the 1.T. Rules, the audit report has to be e-filed along with or before filing the return of income. But the assessee has e-filed the Audit Report in Form No 10B without copy of audited accounts ie. income and expenditure