15 August 2023
for asst.2122, if itr was filed without audit report, (audit report was filed after itr was filed), exemption should not go right? itr and audit report both were late,
my view--> if itr was late, they cant deny exemption https://taxguru.in/income-tax/misinterpretation-section-12a1ba-cpc-lead-huge-tax-demands.html
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