SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR
The appeal of the assessee is allowed
ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)
10. In my considered opinion the language of the aforementioned Circular is very clear and unambiguous in so far as the return of income filed u/s.
139 of the Act is concerned. Section 139 has several sub-sections (1), (2),
(3), (4), (4a), (5). I am of the considered view that if the return is filed within the specified time
