{"id":34746,"date":"2023-06-02T20:55:01","date_gmt":"2023-06-02T15:25:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34746"},"modified":"2023-06-02T20:55:01","modified_gmt":"2023-06-02T15:25:01","slug":"delay-in-filing-of-itr-by-charitable-trust","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/delay-in-filing-of-itr-by-charitable-trust\/","title":{"rendered":"Delay in filing of ITR by Charitable Trust"},"content":{"rendered":"<p>Respected Sir,<\/p>\n<p>A charitable trust regd u\/s 12A failed to file the ITR for AY 2021-22 before the due date for filing of ITR i.e. after 15\/03\/2022 . However it filed audit report, Form 10B before due date for filing of form 10B.\u00a0 CPC\u00a0 while processing u\/s 143(1) has not allowed the entire expenditure as application of income and treated the gross receipts as taxable income and taxed accordingly.\u00a0 In the intimation no reason given for the disallowance.\u00a0 For filing appeal what grounds can be taken and\u00a0 apart from appeal , any other alternative remedy available . Kindly enlighten.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[34,943],"class_list":["post-34746","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-delay-in-filing-of-return"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34746"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34746"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34746"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34746"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}