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ITAT Quashes Penalty u/s 271F for Non-filing of ITR against 82-Year-Old Widow
Case Law Details
- Case Name
- Sheel Agarwal Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Sheel Agarwal Vs ITO (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed by an 82-year-old widow against the penalty imposed under Section 271F for her failure to file an Income Tax Return (ITR). The appellant, a housewife, argued that she had no taxable income and never filed an ITR. The ITAT considered her age and financial situation while deciding on the penalty.
The ITAT examined the provisions of Section 271F, which mandates a penalty of Rs. 5,000 for failure to file an ITR within the relevant assessment year. However, the tribunal found that the appellant...
