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)
Charitable Trust Vs. DCIT(E) ITA
No.1528/M/2022 order dt. 31.10.2022 (Mum.) (Trib.)
The relevant para 5 to 7 is reproduced as under:-
5. Undisputedly, the assessee trust has filed return of income for the year under consideration on 07.11.2017 well within time, which was processed under section 143(1) of the Act dated 26.03.2019 by Dy. Commissioner of Income