Charitable Trust Granted Another Hearing by ITAT Patna on Penalty Dispute

Narayani Educational Health And Charitable Trust Vs DCIT (ITAT Patna)

Income Tax Appellate Tribunal (ITAT) Patna has offered a second opportunity to Narayani Educational Health And Charitable Trust, remanding its penalty cases back to the Commissioner of Income Tax (Appeals) [CIT(A)] for re-examination. The appeals, covering assessment years 2013-14, 2015-16, and 2016-17, concerned penalties imposed under Section 271(1)(b) of the Income Tax Act, 1961, for non-compliance with notices.

The ITAT, in its consolidated order issued on February 7, 2025, first addressed a delay of 1

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