Belated Filing of Form 10BB Prior to Section 143(1)(a) Intimation Cannot Deny Section 11 Exemption
Belated Filing of Form 10BB Prior to Section 143(1)(a) Intimation Cannot Deny Section 11 Exemption Issue Whether the denial of tax exemption under Section 11 is justified when Form 10BB is filed belatedly but is available on record before the issuance of intimation under Section 143(1)(a). Facts The assessee, a charitable/religious trust, claimed tax exemption… Read More »