https://www.taxtmi.com/caselaws?id=770428 ITAT Jaipur (AT) allowed the appeal and held that a registered trust is entitled to exemption under s.11 even though its ITR was filed belatedly, provided it was submitted within the time limit prescribed by s.139(4). The Tribunal relied on CBDT circulars (including F. No.173/193/2019-ITA-1 and Circular No.6/2020) and earlier HC authority concluding that a return filed within s.139(4) is to be treated as timely for the purposes of s.11. The AO's objection based solely on late filing under s.139(1) was dismissed. en-us Wed, 07 May 2025 00:00:00 +0530 Mon, 10 Nov 2025 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770428 ITAT Jaipur (AT) allowed the appeal and held that a registered trust is entitled to exemption under s.11 even though its ITR was filed belatedly, provided it was submitted within the time limit prescribed by s.139(4). The Tribunal relied on CBDT circulars (including F. No.173/193/2019-ITA-1 and Circular No.6/2020) and earlier HC authority concluding that a return filed within s.139(4) is to be treated as timely for the purposes of s.11. The AO's objection based solely on late filing under s.139(1) was dismissed. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770428