BETHANY SEVA SANGAM, DURG,DURG vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2, RAIPUR, RAIPUR
In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations
ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)
Charitable Trust Vs. DIT (Exemption) (2007) 290 ITR 99
(Del).
As in the case above, the assessee trust had, inter alia, not filed its return of income within the stipulated period due to advice of the Chartered Accountant that it was not required to file any return for the year under consideration; therefore, it was held
