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Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
Case Law Details
- Case Name
- ACIT Vs Rajah Muthiah (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chennai
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ACIT Vs Rajah Muthiah (ITAT Chennai)
Name the Limb or Lose the Penalty: 270A Proceedings Fail-Misreporting Must Be Specific: Mechanical Penalty Struck Down
In ACIT Vs. Rajah Muthiah Chettiar Charitable & Educational Trust, ITA No.2081/Chny/2025 & CO No.72/Chny/2025, AY 2017-18, order dated 31.12.2025, Chennai ITAT dismissed Revenue’s appeal & upheld deletion of penalty u/s 270A. Assessee, a charitable trust registered u/s 12AA, had originally filed NIL return claiming exemption u/s 11, which was accepted in regular assessment u/s 143(3). Pursuant to search u/s 132 in Chettinad Gr...
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