Exception u/s 11 & 12 of Income Tax Act cannot be denied merely on Account of Delay in furnishing Audit Report: ITAT [Read Order]

By Sunayana Dhal - On August 19, 2023 10:00 pm - 2 mins read
Exception - Income Tax Act - Delay in furnishing Audit Report - ITAT - Income Tax -Audit Report - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the exception under Sections 11 and 12 of the Income Tax Act, 1961 cannot be denied merely on account of delay in furnishing of the audit report. The assessee is a registered charitable trust under Section 12A of the Income Tax Act and…

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