Penalty u/s.271FA - delay filing on AIR - appellant was having ...

Income Tax

March 23, 2018

Penalty u/s.271FA - delay filing on AIR - appellant was having reasonable cause for delay filing on AIR and in our opinion benefit of section 273B should be given to the appellant - levy of penalty deleted - AT

View Source

← Previous Next →

Penalty u/s.271FA - delay filing on AIR - appellant was having ...

Income Tax

March 23, 2018

You may also like:

Levy of penalty u/s 271FA - failure of the appellant in furnishing AIR in time - appellant had not established any reasonable cause for not filing AIR within time -...

Penalty u/s 271FA – Protection u/s 273B - Proper information not furnished by assessee – delay in furnishing the requisite AIR information by the appellant - bonafide...

Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

Penalty u/s 271FA - not filing the AIR for the relevant AY - Prior to 01.04.2015 - the assessee being a Souhardha Sahakari, there was ambiguity as to whether...

Annual information return – AIR is not filed within time prescribed - Imposition of penalty is in accordance with the provisions of section 271FA - HC

Penalty levied u/s. 271D r.w.s. 273B - reasonable cause for the assessee to accept loan over ₹ 20,000/- in cash - levy of penalty confirmed.

Penalty u/s 271FA – AIR information not furnished by Sub Registrar - filer of the returns was habitual defaulter without any concern or respect for the law - HC

Levy of penalty u/s 271B – Delay in getting and furnished Tax Audit report - delay in completion of statutory audit was reasonable cause for non-compliance with section...

Penalty levied u/s 271G - Assessee has failed to maintain the information as per Rule 10D (1) (d), (g), (h) and (m) of Income Tax Rules - ‘reaso-nable cause’ under...

Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns -...

Quick Updates: