ITR Filing by Due Date u/s 139 of Income Tax Act Is mandatory for Political Party to Claim exemption u/s 13A: ITAT Refuses to Stay Recovery Against INC [Read Order]

ITAT refused to stay recovery against the INC and ruled that ITR filing by due date under Section 139 of the Income Tax Act is mandatory for political party to claim exemption under Section 13A of the Income Tax Act
ITR Filing - Due Date - Political Party - Claim exemption - ITAT Refuses - Stay Recovery - INC - taxscan

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) refused to stay recovery against the Indian National Congress ( INC ) and ruled that ( ITR ) filing by due date under Section 139 of the Income Tax Act, 1961 is mandatory for political party to claim exemption under Section 13A…

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