Duckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming the status of a charitable organization, though it did not have registration under section 12A of the Act. The return was processed, and the intimation treated the application as income of the assessee. The application filed under section 154 of the Act was rejected. The assessee filed an appeal to the CIT(A), which was also rejected. The assessee attempted to file a revised return, but it was not accepted due to the online system. The assessee submitted a new return in form ITR-5 along with the computation of income.…

Legal Issues

• 1. Whether the assessee can file a revised return after the due date has expired.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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