30 September 2018
Assesse being a charitable Trust has filed return for AY 2017-18 in ITR 7 and has not claimed any deduction/exemptions u/s 11 (mainly due to reason they were not registered under 12A of act in AY 2017-18) or clauses of Section 10 or u/s 13A or u/s 13B in Schedule part B-TI of the return. Case : Now the Department has issued the notice of Defective return u/s 139(9) of the Act on the basis of reason same as above explained. And they are providing the resolution as the return should be filed in prescribed form i.e ITR 1 to 6 in case if assessee is not an institution required to file u/s 139. The Assessee is a charitable Trust and filed ITR7 after due date of filing. Audit report not attached as per 10B, since income taxable was less than taxable limit and the due date of filing 10B was gone months ago.
Please provide suggestions and resolve the query , for any other details we shall attach the letter , if required.