https://www.taxtmi.com/caselaws?id=781517 ITAT set aside the CIT(A) order dated 12/11/2024 and remitted the matter to CIT(A) for fresh adjudication after granting the assessee a reasonable hearing. ITAT held that the s.139 time-limit requirement for filing returns by charitable institutions claiming s.11 applied from AY 2018-19 and therefore did not govern AY 2014-15. CIT(A) was directed not to reject the assessee's contentions solely because the return was filed late, and to verify factual issues (including whether Form 10B and any rectification application were filed and their dates). All rights and s.11(5) contentions are left open. en-us Mon, 22 Sep 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781517 ITAT set aside the CIT(A) order dated 12/11/2024 and remitted the matter to CIT(A) for fresh adjudication after granting the assessee a reasonable hearing. ITAT held that the s.139 time-limit requirement for filing returns by charitable institutions claiming s.11 applied from AY 2018-19 and therefore did not govern AY 2014-15. CIT(A) was directed not to reject the assessee's contentions solely because the return was filed late, and to verify factual issues (including whether Form 10B and any rectification application were filed and their dates). All rights and s.11(5) contentions are left open. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781517