Tribunal held that there is nothing on record to show that the total income of the assessee without giving effect to the provisions of s. 10(23C)(iiiad) exceeded the maximum amount not chargeable to income-tax. The assessee was not required to furnish a return of income either under s. 139(1) or s. 139(4C). The assessee having complied with the notices issued under s. 148 and filed returns within the specified period, said returns could not be treated as invalid returns on the ground that the same were not filed within the time prescribed under s. 139(1) and, therefore, claim of exemption under s. 10(23C)(iiiad) could not be denied on that ground.(AY. 2013-14, 2014-15)