Kerala High Court Upholds Notices u/s 148 & 148A(d) of Income Tax Act for Charitable Trust: Mandates Filing of ITR & Compliance with Assessment Proceedings [Read Order]

Kerala High Court - Income Tax Act - Charitable Trust - Mandates Filing - ITR - Compliance - Assessment Proceedings - taxscan

The High Court of Kerala upheld the validity of notices issued under Sections 148 and 148A(d) of the Income Tax Act, 1961, which requires the trust to file an Income Tax Return (ITR) and participate in assessment proceedings. The petitioner, Annie Thayil’s Religious and Charitable Trust is a charitable organisation represented by its Executive Trustee…

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