{"id":61819,"date":"2026-07-07T11:13:45","date_gmt":"2026-07-07T05:43:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indian-national-congress-all-india-congress-committee-v-dcit-2025-236-ttj-633-176-taxmann-com-688-delhitrib\/"},"modified":"2026-07-07T11:13:45","modified_gmt":"2026-07-07T05:43:45","slug":"indian-national-congress-all-india-congress-committee-v-dcit-2025-236-ttj-633-176-taxmann-com-688-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indian-national-congress-all-india-congress-committee-v-dcit-2025-236-ttj-633-176-taxmann-com-688-delhitrib\/","title":{"rendered":"Indian National Congress All India Congress Committee v. DCIT (2025) 236 TTJ 633 \/ 176 taxmann.com 688 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that section \u00a0139(4B) stipulates filing of return within the &#8220;due&#8221; date i.e., return is required to be furnished under S. 139(1). Return for asst. yr. 2018-19 filed by the assessee on 2nd Feb., 2019, is not within the due date and consequently, it is not entitled to exemption under S 13A. Tribunal also held that since the assessee has violated the third proviso to s. 13A its claim for netting is also declined. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 13A: Political parties-Income of political party-Non-filing of return within the due date-Not entitled to exemption-Claim for netting is also not allowed. [S.139(1), 139(4B] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61819","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g55","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61819"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61819\/revisions"}],"predecessor-version":[{"id":61820,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61819\/revisions\/61820"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}