2 results for “charitable trust”+ Section 31clear
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In the result, the appeal of the assessee is partly allowed for statistical purposes
Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)
Charitable and Chaleshwar Temple Trust (supra) was in relation to the provisions of section 11(1) of the Act. It was P a g e 3 | 6 Assessment Year : 2016-17 the submission that when the Act specifically provide for filing of the return nu/s.139(1) of the Act, filing of return u/s.139(4) cannot be deemed to be sufficient