UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR
ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16
Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288
92E. [section 115JB or section 115VW] for to give a notice under Clause (a) of sub-section (2) of section 11] of the Act, he shall furnish the same electronically.]"
5.3 On perusal of the provision of section 12A read with rule 12(2), it is clear that audit report must be obtained by an assessee, if the total income