S. 11 : Property held for charitable purposes-Revised claim by rectification application-Filed within the time prescribed u/s 139(5)-No intimation was issued u/s 143(1)-Denial of exemption is not valid.[S. 139(5) 143(1), 154(8)]
Jan Shikshan Sansathan v. ITO (E) (2025) 233 TTJ 769 / 246 DTR 25 (Chd)(Trib)