Bench: Shri Sanjay Garg & Shri Rakesh Mishra
12A of the Income -tax Act, 1961(for brevity, the Act hereinafter). Nor is the society approved u/s 10(23C)(vi) of the Act by 'Prescribed Authority'. During the F.Y. 2004 - 05, relevant to the assessment year 2005-06, the assessee filed its Return of Income on 31.10.2005 on a total income of NIL. Notice