https://www.taxtmi.com/caselaws?id=471731 Section 12A exemption was available because the return of income and Form 10B were filed within the extended deadline applicable for assessment year 2022-23. The due date under section 139(1) had been extended to 7 November 2022 by Circular No. 20/2022. Filing both the return and Form 10B on 2 November 2022 therefore satisfied the filing requirement within the extended statutory timeframe, supporting entitlement to the exemption. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 16 Sep 2026 11:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471731 Section 12A exemption was available because the return of income and Form 10B were filed within the extended deadline applicable for assessment year 2022-23. The due date under section 139(1) had been extended to 7 November 2022 by Circular No. 20/2022. Filing both the return and Form 10B on 2 November 2022 therefore satisfied the filing requirement within the extended statutory timeframe, supporting entitlement to the exemption. Case-Laws Income Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471731