Return filed in response to section 148 notice fulfilled requirement of filing of return as mandated by section 12A

Return filed in response to section 148 notice fulfilled requirement of filing of return as mandated by section 12A

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Return filed in response to section 148 notice fulfilled requirement of filing of return as mandated by section 12A

[2018] 98 taxmann.com 54 (Chandigarh – Trib.)
IN THE ITAT CHANDIGARH BENCH ‘A’
Genius Education Society
v.
ACIT Circle-2, (Exemptions) Chandigarh*
Section 12A, read with sections 11 and 12, of the Income-tax Act, 1961 – Charitable or religious trust – Registration of (Audit/Filing of return) – Assessment year 2012-13 –
Whether where return of income had been filed in response to notice under section 148, requirement under section 12A filing of return of income stood fulfilled – Held, yes –
Whether since section 12A nowhere prescribes filing of return by any due date, it could not be alleged that assessee had not filed its return within prescribed time – Held, yes –
Whether requirement of filing report of audit in prescribed form is merely procedural and, therefore, directory in nature and not mandatory for the purpose of claiming exemption under sections 11 and 12 – Held,

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