Income Return Without Audit Report Deemed Non-Existent; No Penalty u/s 271B Due to Delayed Audit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Non est Return of income as filed without the audit report - delay in statutory audit - Auditors have to be appointed by the Registrar of Societies and therefore, is beyond the control of the assessee - No penalty u/s 271B - AT....