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Kerala High Court Upholds Penalty for Delayed Submission of AIR
Case Law Details
- Case Name
- Sub Registrar Vs Director of Income Tax (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Sub Registrar Vs Director of Income Tax (Kerala High Court)
In the recent case of Sub Registrar Vs Director of Income Tax, the Kerala High Court upheld a penalty imposed under Section 271FA of the Income Tax Act, 1961 due to a significant delay in the filing of the Annual Information Return (AIR). Despite the petitioner’s argument about having a bonafide impression that his predecessor had already filed the AIR, the Court did not accept this as a “reasonable cause” for the delay.
The petitioner, serving as the Sub Registrar at Vadanappally, was penalized for not fili...
