TaxTMI 
TaxTMI 
2024 (7) TMI 284
X X X X Extracts X X X X
X X X X Extracts X X X X
....r>Income Tax<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Petitioner For the Respondents : Mr. V. Mahalingam Senior Standing Counsel ORDER In respect of assessment year 2020-2021, the petitioner, the RBS Students Welfare Trust (the Trust), filed the return of income on 31.05.2021. On the same date the audit report in Form No.10B was also filed. Such report was requir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the income tax e-filing services from one vendor to another. By referring to the impugned order, learned counsel submits that it is erroneously stated that Form 10B was filed on 02.09.2023 with a delay of 960 days. By inviting my attention to the acknowledgment of receipt of Form 10B, learned counsel points out that it was filed on 31.05.2023 and not on 02.09.2023. By submitting that the petiti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t take steps in spite of a demand being raised under Section 143 (1) of the Income Tax Act on 30.11.2021. Consequently, he submits that there was an inordinate delay of 960 days, which the petitioner failed to explain satisfactorily. 4. The petitioner has placed on record proof of filing of the return of income for assessment year 2020-2021 on 31.05.2021. Such return refers to the deduction under....