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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics