MAHARAJADHIRAJA KAMESHWAR SINGH CHARITABLE TRUST,DARBHANGA vs. ITO EXEMPTION WARD, MUZAFFARPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 292/PAT/2024[2019-20]Status: DisposedITAT Patna17 Dec 2024AY 2019-20
Bench: The Ld. Cit(A) In Protest Against The Action Of The Ld. Ao, Cpc, Bengaluru. The Ld. Ao, Cpc Has Denied Exemption U/S 11 Of The Act Since Apparently The Return Was Filed Belatedly U/S 139(4) Of The Act. Before The Ld. Cit(A), It Is Recorded In Para 6.2 That Two Opportunities Given For Presenting The Facts
Section 11Section 12ASection 139(1)Section 139(4)Section 250
section 139(4) may kindly be considered and exemption should not have been denied if the same is not filed within the due date u/s 139(1).
7 For that the appellant trust is eligible for exemption and the disallowance is liable to be deleted.
8 For that other grounds, if any, will be urged at the time of hearing
