https://www.taxtmi.com/caselaws?id=753628 ITAT Ahmedabad allowed exemption u/s 11 to charitable trust despite return filed after due date u/s 139(1) but within extended time limit u/s 139(4). Court held that Section 12A(1)(ba) requires return filing within time allowed u/s 139, which includes belated returns u/s 139(4). Department's denial of exemption was incorrect as 2023 amendment was clarificatory, not substantive. CBDT Circular and precedent supported assessee's position that exemption available for returns filed within any Section 139 timeline. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 16 Jul 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753628 ITAT Ahmedabad allowed exemption u/s 11 to charitable trust despite return filed after due date u/s 139(1) but within extended time limit u/s 139(4). Court held that Section 12A(1)(ba) requires return filing within time allowed u/s 139, which includes belated returns u/s 139(4). Department's denial of exemption was incorrect as 2023 amendment was clarificatory, not substantive. CBDT Circular and precedent supported assessee's position that exemption available for returns filed within any Section 139 timeline. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753628