23 results for “charitable trust”+ Section 149(1)(b)clear
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In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed
Bench: Shri R. K. Panda & Ms Astha Chandra
charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting