Trust eligible for benefit of sec. 11, though ITR was filed in response to reassessment notice: ITAT

INCOME TAX : Failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11. Whether it is a case of a regular assessment or it is a case of an assessment consequent to issue of notice under section 148, not only the procedure of return as given in section 139 has to be applied,

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