STEPS TO FILE A BELATED ITR Filing a belated ITR follows the same process as filing an original ITR. Taxpayers need to: Visit the Income Tax Department's e-filing portal. Select Section 139(4) in the ...
ITAT Ahmedabad held that registration to trust under section 12AB of the Income Tax Act granted since assessee demonstrated that exemption under section 11 of the Income Tax Act is not claimed.