https://www.taxtmi.com/caselaws?id=772968 Kerala HC held that charitable institutions registered under section 12A were required to file income tax returns for assessment years 2015-16 and 2016-17 to claim exemptions under sections 11 and 12. The court ruled that filing returns was mandatory under section 12A(b) as it existed then, and exemption eligibility could only be determined after relevant materials were submitted through returns. The petitioner's argument that return filing obligation under section 139(4A) arose only upon assessment was rejected. Without filing returns, the charitable institution cannot claim exemption benefits. en-us Fri, 11 Apr 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772968 Kerala HC held that charitable institutions registered under section 12A were required to file income tax returns for assessment years 2015-16 and 2016-17 to claim exemptions under sections 11 and 12. The court ruled that filing returns was mandatory under section 12A(b) as it existed then, and exemption eligibility could only be determined after relevant materials were submitted through returns. The petitioner's argument that return filing obligation under section 139(4A) arose only upon assessment was rejected. Without filing returns, the charitable institution cannot claim exemption benefits. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772968