https://www.taxtmi.com/caselaws?id=440005 Clarifies that filing a belated income-tax return within the last date permitted under the belated-return mechanism constitutes compliance with statutory requirements for claiming exemption linked to registration conditions; this follows application of the belated return mechanism and reliance on a CBDT circular treating section 139(1) and section 139(5) as parts of a unified filing regime, such that a return filed before the belated-return cutoff satisfies the timing condition for exemption entitlement, resulting in denial of addition and allowance of the exemption claim. en-us Tue, 27 Jun 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440005 Clarifies that filing a belated income-tax return within the last date permitted under the belated-return mechanism constitutes compliance with statutory requirements for claiming exemption linked to registration conditions; this follows application of the belated return mechanism and reliance on a CBDT circular treating section 139(1) and section 139(5) as parts of a unified filing regime, such that a return filed before the belated-return cutoff satisfies the timing condition for exemption entitlement, resulting in denial of addition and allowance of the exemption claim. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440005